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Finance Act 2002

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This is the original version (as it was originally enacted).

Registration and termination

11(1)A club that applies to the Inland Revenue to be registered as a community amateur sports club shall be so registered if the Inland Revenue are satisfied that it is entitled to be.

(2)The Inland Revenue may register a club with effect from such date as they may specify (which may be before the date of the application).

(3)If it appears to the Inland Revenue that a registered club is not, or is no longer, entitled to be registered, they may terminate the club’s registration with effect from such date as they may specify (which may be before the date of the decision to terminate the registration).

(4)Where the Inland Revenue—

(a)register a club,

(b)refuse a club’s application for registration, or

(c)terminate a club’s registration,

they shall notify the club accordingly.

(5)The Inland Revenue may publish the names and addresses of registered clubs.

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