The Community Amateur Sports Clubs Regulations 2015
A sports club may be registered by HMRC as a Community Amateur Sports Club (CASC) provided it meets certain conditions. These Regulations make further provision about those conditions. CASCs benefit from a number of tax reliefs, including an exemption from tax on certain income and gains (provided the club uses the income and gains for qualifying purposes), Gift Aid and non-domestic rates relief.
Lifecycle
Department
Made
16 Mar 2015
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In force
01 Apr 2015
Enabling power
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 660(11) of the Corporation Tax Act 2010and paragraph 8(4) of Schedule 21 to the Finance Act 2013.
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