SCHEDULES

SCHEDULE 21Community amateur sports clubs

Power to specify income condition

8I1

1

The Treasury may by regulations provide that a club is not entitled to be registered as a community amateur sports club under section 658 of CTA 2010 unless it meets one or more conditions relating to income received by the club.

2

The provision that may be made by regulations under this paragraph includes, in particular—

a

provision restricting the amount of income, or income of a specified description, that a community amateur sports club may receive for a period, and

b

provision prohibiting such a club from receiving income of a specified description.

“Specified” means specified in the regulations.

3

Regulations made under this paragraph may—

a

amend Chapter 9 of Part 13 of CTA 2010,

b

make different provision for different purposes, and

c

contain provision having effect in relation to times before the regulations are made or this Act is passed.

4

A statutory instrument that contains (whether alone or with other provisions) regulations under this paragraph may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.