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To ask Mr Chancellor of the Exchequer, when he plans to publish draft regulations for community amateur sports clubs; and what his policy is on when those regulations will come into force.
To ask Mr Chancellor of the Exchequer, whether it is his policy that sports clubs qualifying for community amateur sports clubs status under proposed regulations will be able to backdate that status to the date of application.
Draft new regulations for Community Amateur Sports Club scheme were published by HM Revenue & Customs on 9 October. A consultation document explaining how the new regulations will work was published at the same time. The consultation will close on 5 November.
The new regulations are expected to come into force on 1 April 2015.
HMRC will register a club as a Community Amateur Sports Club from the beginning of the accounting period in which the club applied for registration if the club is eligible for Community Amateur Sports Club status under the new regulations and met all conditions of the scheme at the time their application was submitted.