Regulation 18 Apportionment of days of participation: duration of membership
(1)
Where a person is a member of a club for only part of an accounting period, the participation threshold in regulation 17 is determined by using table 2 in place of table 1 for the purposes of that regulation.
(2)
For the purposes of calculating weeks of membership for table 2, a person is a member during any given week if that person is a member for any part of that week.
Table 2
| Number of weeks of membership | 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 |
| 29 to 31 | 8 |
| 32 to 35 | 9 |
| 36 to 39 | 10 |
| 40 to 43 | 11 |
| 44 or more | 12 |