{
  "url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2014/regulation-17",
  "json_url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2014/regulation-17.json",
  "legislation": "ukdsi/2014/9780111125953",
  "legislation_title": "The Community Amateur Sports Clubs Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2014",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Occasional participation in the sporting activities of the club",
  "text": "(1) For the purposes of section 660A(2) of CTA 2010, a member participates only occasionally in the sporting activities of the club in an accounting period if that member does not meet the participation threshold for that accounting period.\n(2) For the purposes of this regulation, the participation threshold is participation in the sporting activities of the club on the required number of days in the accounting period of the club.\n(3) The required number of days is determined in accordance with table 1.\nTable 1\nNumber of weeks in the club’s accounting period\nParticipation threshold (number of days)\n4 or fewer\n1\n5 to 8\n2\n9 to 12\n3\n13 to 16\n4\n17 to 20\n5\n21 to 24\n6\n25 to 28\n7\n28 to 31\n8\n32 to 35\n9\n36 to 39\n10\n40 to 43\n11\n44 or more\n12\n(4) If the club is registered for only part of an accounting period, that part is to be treated as a separate accounting period for the purposes of this regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111125953/regulation/17",
    "retrieved_at": "2026-10-30T15:11:03.452942+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}