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Qualifying facilities

Income Tax (Recognised Sports And Facilities) Order, para. 3 · Revised Edition 2020

Such facilities and amenities as relate to the sports set out in the Schedule hereto and as are publicly owned or partly or wholly supported by funds provided by the Government are designated sporting facilities or amenities for the purposes of the governing Income Tax (Concessions for Sports Development) Rules. Income and Business Tax 17 SCHEDULE (Order 2) 1. Football 2. Softball 3. Basketball 4. Cricket 5. Tennis 6. Boxing 7. Body-building 8. Weight-lifting 9. Table-tennis 10. Volleyball 11. Darts 12. Track & Field athletics 13. Cycling 14. Horse-racing 15. Badminton 16. Sailing.
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