---
title: "The Community Amateur Sports Clubs (Exemptions) Order 2014"
id: d217506e-77c9-475d-8405-48977705e678
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3327
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/d217506e-77c9-475d-8405-48977705e678
language: en
in_force_from: 2015-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3327/data.xml
read_on: 2026-11-10
sha256: 8ab5c98d9a6b80d8c0bdcd7529d6c3e2500a13b3da1138f1daafc14e14d89232
provisions: 4
---

# The Community Amateur Sports Clubs (Exemptions) Order 2014

## Title and introductory text {#prelims}

2014 No. 3327
Corporation Tax
The Community Amateur Sports Clubs (Exemptions) Order 2014
Made
17th December 2014
Laid before the House of Commons
18th December 2014
Coming into force
1st April 2015
The Treasury make the following Order in exercise of the powers conferred by sections 662(5A) and 663(5A) of the Corporation Tax Act 2010:

## 1 Citation, commencement and effect {#article-1}

(1) This Order may be cited as the Community Amateur Sports Clubs (Exemptions) Order 2014 and comes into force on 1st April 2015.
(2) The amendments made by articles 2 and 3 have effect in relation to accounting periods beginning on or after 1st April 2015.
(3) Where an accounting period (“period A”) begins before, and ends on or after 1st April 2015, the amendments made by articles 2 and 3 have effect as if—
(a) the part falling before that date and the part falling on or after it were two separate accounting periods, and
(b) the receipts for period A—
(i) which would (but for section 662 of the Corporation Tax Act 2010) be brought into account in calculating the club’s UK trading income for the purposes of condition A in section 662(2) of the Corporation Tax Act 2010, or
(ii) which would (but for section 663 of the Corporation Tax Act 2010) be brought into account in calculating the club’s UK property income for the purposes of condition A in section 663(2) of the Corporation Tax Act 2010,
were apportioned between those two separate periods.

## 2 Exemption for UK trading income {#article-2}

In section 662(5)(a) of the Corporation Tax Act 2010 (exemption for UK trading income) for “£30,000” substitute “£50,000”.

## 3 Exemption for UK property income {#article-3}

In section 663(5)(a) of the Corporation Tax Act 2010 (exemption for UK property income) for “£20,000” substitute “£30,000”.