8(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.U.K.
(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.
Commencement Information
I1Sch. 21 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph so far as not already in force by S.I. 2015/674, art. 2