Clause 52 - Meaning of “community amateur sports club”

Part of Finance Bill – in a Public Bill Committee at 3:45 pm on 14th June 2012.

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Photo of Cathy Jamieson Cathy Jamieson Shadow Minister (Treasury) 3:45 pm, 14th June 2012

The Minister referred to some of the changes in the previous clause, which put existing practice on a statutory footing. In essence, my understanding is that in defining a “community amateur sports club”, clause 52 also puts current practice on a statutory footing. The five qualifying conditions listed in proposed new section 658 of the Corporation Tax Act 2010 will be divided into two groups. A CASC will be required to include the first three conditions in its constitution and to meet them in practice, and to meet the other two conditions in practice. I understand that that is because it would be difficult to write some of the conditions into a constitution.

I have one question for the Minister and again, in order to be brief, I will not go through various points on the guidance—suffice it to say that fairly extensive guidance is attached, including various terms of reference, and guidance on what constitutes locations, management conditions, eligible sports, and so on. Will the Minister say whether the guidance needs to be revised in light of the changes that are being made, or will it continue to apply after those changes have been made?