Seanad debates

Thursday, 20 November 2014

Valuation (Amendment) (No. 2) Bill 2012: Report and Final Stages

 

Government amendment No. 24: In page 28, to delete lines 12 to 22 and substitute the following:“ “4A. (1) Any building or part of a building used exclusively for community sport, and otherwise than for profit and not being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904.(2) In this paragraph ‘community sport’ means sport, the principal participants in which are—(a) inhabitants of the locality in which the building concerned (or part of the building concerned) is situate, (b) inhabitants of localities neighbouring the first-mentioned locality, or (c) in the case of sporting activities involving teams and with the consent of those responsible in the first-mentioned locality for organising sporting activities in that locality, persons from any geographical area.4B. (1) Any building or part of a building used exclusively for community sport and otherwise than for profit, and being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904, but not including any building or part of a building—(a) used on a regular or occasional basis for the sale or consumption of alcohol or in conjunction with the sale or consumption of alcohol, or (b) used directly or indirectly in the generation of income, not being—(i) club membership fees, (ii) income received from community organisations for the use of the building or part for community purposes, or (iii) income received from participants in community sport for the use of the building or part for the purposes of community sport.(2) In this paragraph ‘community sport’ has the same meaning as it has in paragraph 4A of this Schedule but with the modification that, in the case of subparagraph (1)(b)(iii) of this paragraph, the definition of that expression in that paragraph 4A shall be read as if for ‘the principal participants in which are—’ there were substituted ‘the principal participants in which are, ordinarily—’.”,”.

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