The Community Amateur Sports Clubs Regulations 2015
PART 1Preliminary
1Citation, commencement, effect and interpretation
PART 2Meaning of “community amateur sports club” and “registered club”
2Amendment of CTA 2010
3Meaning of community amateur sports club
4Income condition
PART 3Costs associated with membership of a club and membership fees
5Costs associated with membership of a club
6Limit on membership fees
7Apportionment of limits in regulations 5(1) and 6
8Membership fees
9Sporting activity costs
PART 4Meaning of “organised on an amateur basis”
10Meaning of “organised on an amateur basis”
11Limit on paid players
12Paid players
13Calculating amounts paid to a player
14Travel and subsistence
PART 5Clubs consisting mainly of social members
15Clubs not to be regarded as meeting the main purpose test
16Participating in the sporting activities of the club
17Occasional participation in the sporting activities of the club
18Apportionment of days of participation: duration of membership
19Apportionment of days of participation: seasonal sports

2015 No. 725

Capital Gains Tax
Corporation Tax
Income Tax

The Community Amateur Sports Clubs Regulations 2015

Made

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 659(2A), (2B) and (2C), 660(5A)(d), (5B), (8), (9)(a) and (b), (10) and (12) and 660A(1), (3) and (4) of the Corporation Tax Act 20101 and paragraph 8(1), (2)(a) and (3) of Schedule 21 to the Finance Act 20132.

A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 660(11) of the Corporation Tax Act 20103 and paragraph 8(4) of Schedule 21 to the Finance Act 2013.