Regulation 19 Apportionment of days of participation: seasonal sports
(1)
Where a club is only open for part of the accounting period, that club may choose to reduce the participation threshold in regulation 17 for all members and use table 3 for the purposes of that regulation in place of table 1.
(2)
If a club chooses to reduce the participation threshold under paragraph (1) and a person is a member of a club for only part of an accounting period, then regulation 18 applies to determine the participation threshold for that person and table 2 in regulation 18 is used in place of table 3.
(3)
A club is open during any given week if any of the facilities provided by the club are made available to members for any part of that week.
Table 3
| Number of weeks the club is open | Participation threshold (number of days) |
|---|---|
| 4 or fewer | 1 |
| 5 to 8 | 2 |
| 9 to 12 | 3 |
| 13 to 16 | 4 |
| 17 to 20 | 5 |
| 21 to 24 | 6 |
| 25 to 28 | 7 |
| 28 to 31 | 8 |
| 32 to 35 | 9 |
| 36 to 39 | 10 |
| 40 to 43 | 11 |
| 44 or more | 12 |