SCHEDULE 21 Community Amateur Sports Clubs
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 21 Community Amateur Sports Clubs

Section 46

Introductory

1

Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs) is amended as follows.

Meaning of “open to the whole communityâ€

2

(1)     Section 659 (meaning of “open to the whole communityâ€) is amended as follows.

(2)     In subsection (1), for paragraph (c) substitute—

“(c)     the costs associated with membership of the club for any year do not represent a significant obstacle to membership of the club, use of its facilities or full participation in its activities (see subsection (2A)).â€

(3)     After subsection (2) insert—

“(2A)     For the purposes of subsection (1)(c) the costs associated with membership of a club for any year represent a significant obstacle to membership of the club, use of its facilities or full participation in its activities if—

(a)     those costs exceed the amount specified for the year for the purposes of this subsection in regulations made by the Treasury, and

(b)     the club has not made such arrangements as are necessary to secure that those costs do not represent such an obstacle.

(2B)     The Treasury may by regulations make provision supplementing subsection (2A), including—

(a)     provision as to

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