3(1)Section 660 (meaning of “organised on an amateur basis”) is amended as follows.U.K.
(2)In subsection (1), omit the “and” after paragraph (b) and after that paragraph insert—
“(ba)it does not exceed the limit on paid players (see subsection (5A)), and”.
(3)In subsection (4)(g)—
(a)after “travel” insert “ or subsistence ”, and
(b)for “travelling to away matches” substitute “ in connection with away matches ”.
(4)After subsection (4) insert—
“(4A)In subsection (4)(g) “subsistence expenses” means expenses on food, drink and temporary living accommodation.”
(5)After subsection (5) insert—
“(5A)A club does not exceed the limit on paid players for the purposes of subsection (1) if—
(a)the number of persons paid to play for the club does not at any time exceed the specified maximum,
(b)the number of such persons in any year does not exceed the specified maximum for that year,
(c)the amount paid to any such person in any year in respect of activities undertaken for the club does not exceed the specified maximum for that year, and
(d)the total amount paid to such persons in any year in respect of activities undertaken for the club does not exceed the specified maximum for that year.
“Specified” means specified in regulations made by the Treasury.
(5B)The Treasury may by regulations make provision supplementing subsection (5A), including—
(a)provision as when a person is, or is not, to be regarded as a person paid to play for a club, and
(b)provision about calculating for the purposes of subsection (5A) the amount paid to such a person.”
(6)After subsection (7) insert—
“(8)The Treasury may by regulations make further provision as to when a club is “organised on an amateur basis” for the purposes of section 658.
(9)The provision that may be made by regulations under subsection (8) includes—
(a)provision as to the conditions which a club must meet in order to be “organised on an amateur basis” for the purposes of section 658;
(b)provision as to what are, or are not, to be regarded as “ordinary benefits of an amateur sports club” for the purposes of subsection (1);
(c)provision about persons who are, or are not, to be regarded as guests of a member of a club for the purposes of subsection (1).
(10)Regulations made under subsection (8) may amend this section or make other amendments to this Chapter.
(11)A statutory instrument that contains (whether alone or with other provisions) regulations under subsection (8) that amend this section or make other amendments to this Chapter may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.”
(7)After subsection (11) insert—
“(12)The provision that may be made by regulations under this section includes—
(a)different provision for different purposes, and
(b)provision having effect in relation to times before the regulations are made.
(13)Section 1171(4) (orders and regulations subject to negative resolution procedure) does not apply to any regulations made under this section if a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the House of Commons.”
Commencement Information
I1Sch. 21 para. 3 in force at 1.4.2010 for the purposes of the amendments made by that paragraph so far as not already in force by S.I. 2015/674, art. 2