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9.—(1) “Sporting activity costs”, for a year, means charges, fees or other costs that a member would be required to pay or incur to participate fully in the club’s activities for the year (other than membership fees).
(2) Sporting activity costs include, in particular—
(a)any fee that a member is required to pay to use the club’s facilities for the purpose of playing an eligible sport;
(b)any fee charged to play an eligible sport in a match;
(c)any fee charged by the club for the use of specialist equipment required to play an eligible sport;
(d)where it is not provided free of charge—
(i)the cost of hiring or purchasing any specialist equipment required to play an eligible sport; and
(ii)the cost of hiring or purchasing any clothing required by the club to play an eligible sport; and
(e)the cost of insurance cover required by the club to play an eligible sport.
(3) For the purposes of paragraph (2)(c) and (d)(i) specialist equipment includes equipment required for the purposes of health and safety.
(4) Sporting activity costs paid or incurred—
(a)under paragraph (2)(a), (b) or (c); and
(b)where equipment is hired rather than purchased, under paragraph (2)(d),
are calculated by reference to a member participating fully in the club’s activities.
(5) For the purposes of this regulation, a member is not to be treated as participating fully in the club’s activities unless the member has the opportunity to participate—
(a)where a club chooses to apportion the participation threshold in accordance with regulation 19(1) (apportionment of days of participation: seasonal sports), on at least one occasion in each week the club is open; or
(b)where a club chooses not to apportion the participation threshold in accordance with regulation 19(1), on at least 52 occasions.
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