Paragraph 10

(1)

In a case where a club that was registered as a community amateur sports club before the day on which this Act is passed ceases to be entitled to be registered as such by virtue of this Schedule, an officer of Revenue and Customs may not cancel the club's registration with effect from a date earlier than that day.

(2)

But sub-paragraph (1) does not prevent the cancellation of the club's registration if the officer is satisfied that—

(a)

any information provided by a person (“P”) at the time of registration was inaccurate, and

(b)

the inaccuracy was careless (within the meaning of paragraph 3 of Schedule 24 to FA 2007) or deliberate on P's part.