Section 217C | Meaning of qualifying sport body ^F1

(1)For the purposes of this Part, a “qualifying sport body” is—

(a)a recognised sport governing body;

(b)a body which is wholly owned by a recognised sport governing body.

(2)A “recognised sport governing body” is a body which is included from time to time in a list, maintained by the National Sports Councils, of governing bodies of sport recognised by them.

(3)The Treasury may by regulations—

(a)amend this section for the purpose of altering the meaning of “qualifying sport body”;

(b)designate bodies to be treated as qualifying sport bodies for the purposes of this Part.

(4)Regulations under section (3)(b) may designate a body by reference to its inclusion in a class or description of bodies.

(5)In this section “the National Sports Councils” means—

(a)the United Kingdom Sports Council,

(b)the English Sports Council,

(c)the Scottish Sports Council,

(d)the Sports Council for Wales, and

(e)the Sports Council for Northern Ireland.

(6)Regulations under subsection (3)(b) made before 1 April 2018 may include provision having effect in relation to times before the regulations are made (but not times earlier than 1 April 2017).