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Charities and Trustee Investment (Scotland) Act 2005
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98Rate relief for registered community amateur sports clubsS
This section has no associated Explanatory Notes
(1)Section 4 (reduction and remission of rates payable by charitable and other organisations) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9) is amended as follows.
(2)In subsection (2)—
(a)for the word “or” which follows paragraph (a) substitute—
“(aa)are occupied by a registered community amateur sports club and are wholly or mainly used for the purposes of that club (or for the purposes of that and of other clubs which are, or are entitled to be registered as, such clubs);”,
(b)for “either paragraph (a) or paragraph (b)” substitute “ any of paragraphs (a), (aa) and (b) ”.
(3)In subsection (5), for “paragraph (a), (b) or (c)” substitute “ any of paragraphs (a) to (c) ”.
(4)In subsection (10), after paragraph (b) insert—
“(c)“registered community amateur sports club” means a registered club for the purposes of Schedule 18 to the Finance Act 2002 (c. 23); and the period during which a club is a registered club for those purposes is to be taken to begin with the date on which its registration takes effect and end on the date with effect from which its registration is terminated (whether or not it is registered, or its registration is terminated, with retrospective effect).”
(5)After subsection (12) insert—
“(13)The amendments to this section made by section 98 of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) (which extend mandatory relief to, and allow discretionary relief to be given to, registered community amateur sports clubs) have effect only as respects the year 2006–7 and subsequent years.”
Commencement Information
I1S. 98 in force at 1.4.2006 by S.S.I. 2005/644, art. 2(2)
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