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Local Government Bill


AMENDMENT
TO BE MOVED
ON THIRD READING


 

After Clause 63

 

THE LORD PHILLIPS OF SUDBURY
THE LORD SHEPPARD OF LIVERPOOL

Insert the following new Clause—
  "Relief for charities and community amateur sports clubs
(1)  In section 43 of the 1988 Act (occupied hereditaments: liability) for subsection (6) there is substituted—
    "(6)  This subsection applies where on the day concerned the ratepayer is—
    (a)  a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or
    (b)  a community amateur sports club within the meaning of Schedule 18 to the Finance Act 2002 (c. 23) (relief for community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or of that and any other such community amateur sports club or clubs."
(2)  In section 45 of that Act (unoccupied hereditaments: liability) for subsection (6) there is substituted—
    "(6)  This subsection applies where on the day concerned the ratepayer is—
    (a)  a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or
    (b)  a community amateur sports club within the meaning of Schedule 18 to the Finance Act 2002 and it appears that when next in use the hereditament will be wholly or mainly used for the purposes of that club or of that and any other such community amateur sports club or clubs.""

 
 
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27 August 2003