15ATax rates for registered clubs

15A Tax rates for registered clubs

15A Tax rates for registered clubs

In this Division—

tax rate 1 for a tax year means the rate (expressed as a percentage) specified in column 1 of Table 1 next to the tax year concerned.

tax rate 2 for a tax year means the rate (expressed as a percentage) specified in column 2 of Table 1 next to the tax year concerned.

tax rate 3 for a tax year means the rate (expressed as a percentage) specified in column 3 of Table 1 next to the tax year concerned.

tax rate 4 for a tax year means the rate (expressed as a percentage) specified in column 4 of Table 1 next to the tax year concerned.

tax rate 5 for a tax year means the rate (expressed as a percentage) specified in column 5 of Table 1 next to the tax year concerned.

Table 1: Tax rates—registered clubs

| | Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | | Tax year | Tax rate 1 (%) | Tax rate 2 (%) | Tax rate 3 (%) | Tax rate 4 (%) | Tax rate 5 (%) | | 2006 | 10.0 | 21.0 | 25.5 | 27.7 | 27.7 | | 2007–2010 tax years | 10.0 | 21.0 | 26.0 | 29.0 | 30.9 | | 2011 and subsequent tax years | 10.0 | 19.9 | 24.4 | 26.4 | 28.4 |

s 15A: Ins 2003 No 34, Sch 2 [4]. Subst 2006 No 50, Sch 1 [1]. Am 2011 No 31, Sch 1 [3] [4].