Football Governance Act 2025

97 Payments into the Consolidated Fund E+W

(1) The IFR must pay into the Consolidated Fund any amounts received by it under section 53 (levy) that are attributable to—

(a) the recovery of the IFR’s initial costs, or

(b) the Secretary of State’s establishment costs.

(2) The IFR must, in respect of each financial year, pay to the Secretary of State its relevant receipts after deducting its litigation costs in respect of that year.

(3) The IFR’s “relevant receipts”, in respect of a financial year, are any amounts received by it during the year that are attributable to—

(a) any interest payable on an amount of levy by virtue of section 53(7),

(b) any penalty imposed under paragraph 3 or 6 of Schedule 9, or

(c) any interest payable on any such penalty under paragraph 13 of that Schedule.

(4) The IFR’s “litigation costs” in respect of a financial year are the costs incurred by it during the year in connection with litigation.

(5) The Secretary of State may give a direction to the IFR as to how the IFR is to comply with its duty under subsection (2).

(6) A direction under subsection (5) may in particular—

(a) specify descriptions of costs that are, or are not, to be regarded as incurred in connection with litigation for the purposes of subsection (4),

(b) relate to the calculation and timing of the deduction in respect of the IFR’s litigation costs, and

(c) specify the time when any payment is required to be made to the Secretary of State.

(7) A direction under subsection (5) may also require the IFR, at times specified in the direction, to provide the Secretary of State with information specified in the direction relating to costs incurred by the IFR in connection with litigation.

(8) The Secretary of State must pay into the Consolidated Fund any amounts received under subsection (2).

(9) In this section—

• “financial year” means—

  (a)

  the period beginning with the day on which this section comes into force and ending with 31 March in the following year, and

  (b)

  each successive period of 12 months;

• “the IFR’s initial costs” and “the Secretary of State’s establishment costs” have the same meaning as in section 53.

Commencement Information

I1 S. 97 in force at Royal Assent for specified purposes, see s. 100(2)(g)