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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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:
Propose a change(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.
Propose a changeIn section 662(5)(a) of the Corporation Tax Act 2010 (exemption for UK trading income) for “£30,000” substitute “£50,000”.
Propose a changeIn section 663(5)(a) of the Corporation Tax Act 2010 (exemption for UK property income) for “£20,000” substitute “£30,000”.
Propose a change