21Application for exemption

21 Application for exemption

21 Application for exemption

(1) An exemption under this Division may be granted on application by the registered club concerned.

(2) An application (and any exemption granted on the application) can relate to one instalment of tax only. Further applications in respect of an instalment period can be made.

(3) An application must be in writing and be accompanied by—

(a) a copy of the income and expenditure statement and balance sheet for the registered club in respect of the 3 financial years immediately preceding the application, and

(b) such other information and documentation as the Committee may request, being information and documentation that it reasonably requires to determine the application.

(4) The Committee may require an application and the details and information accompanying an application to be verified by statutory declaration.