64Relief for registered community amateur sports clubsE+W
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In section 67 of the 1988 Act (interpretation of Part 3 of that Act), after subsection (10) there is inserted—
“(10A)The times at which a club is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs)—
(a)shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
(b)shall, where its registration is terminated with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is terminated and ending with the termination of its registration.”
Textual Amendments
F1S. 64(1) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 14(5)
F2S. 64(2) repealed (with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
F3S. 64(3) repealed (1.4.2012) by Localism Act 2011 (c. 20), s. 240(3)(f), Sch. 25 Pt. 10; S.I. 2012/628, art. 5(c); S.I. 2012/887, art. 3(c)
F4S. 64(4) repealed (with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
Commencement Information
I1S. 64 in force at 1.4.2004 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. II
I2S. 64 in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)