Clause 57 - Relief for community amateur sports clubs
Finance Bill
11:00 am
Mr Roger Gale (North Thanet, Conservative)
With this we shall discuss new clause 3—Community amateur sports clubs to be treated as charities—
'.—(1) The promotion of sport, provision or sports facilities, physical education or healthy recreation by a registered community amateur sports club shall be treated as having a charitable purpose for the purposes of the Taxes Acts with effect from 17th April 2002.
(2) Paragraphs 1, 2, 3, 11, 12, 13, 14 and 15 of Schedule 18 shall have effect from 17th April 2002.'.