(a) The net gate receipts due from a match (except replayed matches in consequence of a
breach of the Rules) shall be the total ticket sales for the match less VAT, the travelling
(and possibly accommodation) expenses of the Visiting Club, the fees and expenses of the
Match Officials, and other match expenses allowed under the Competition Rules (which
include costs relating to gate attendants, turnstile operators, stewards, weather reports,
police charges, floodlighting in accordance with the Competition Rules, contributions to the
costs of First Aid Helpers and any costs relating to clearing the ground of snow and water
provided the Visiting Club is consulted beforehand on the approximate costs). Any
shortfalls in receipts are the responsibility of the home club and are not to be shared. The
Professional Game Board shall have the power from time to time to issue instructions as to
what shall and shall not be allowed as a match expense.
(b) Net gate receipts shall be divided as follows:
(i) In matches prior to the Third Round of the Competition Proper (other than replayed
matches in the Competition Proper), the net gate receipts of each match shall be
divided equally between the competing Clubs.
(ii) In replayed matches in the Competition Proper prior to the Third Round, 5% of the net
gate receipts shall be remitted to The Association and the balance shall be divided
equally between the competing Clubs.
(iii) In matches played in the Third, Fourth, Fifth and Sixth Rounds of the Competition
Proper, the net gate receipts of each match shall be divided as follows:
45% to each Club competing in the match.
10% to the Pool.(iv) In replayed matches in the Third, Fourth, Fifth and Sixth Rounds of the Competition
Proper the net gate receipts of each match shall be divided as follows:
5% to The Association.
42.5% to each Club.
10% to the Pool.
(c) “The Pool” shall be a fund held by The Association which shall be divided at the completion
of the Competition between the FA Premier League and the Football League for onward
distribution to the Clubs in the FA Premier League and the Football League which
participated in the Competition. The 5% payment to The Association for replayed matches
in the First, Second, Third, Fourth, Fifth and Sixth Rounds of the Competition Proper shall
be divided at the completion of the Competition amongst all the Clubs outside the FA
Premier League and The Football League playing in the First Round of the Competition
Proper.
(d) In matches played in the Third, Fourth, Fifth and Sixth Rounds of the Competition Proper
involving Clubs outside the FA Premier League or The Football League, the net gate
receipts of each match shall be divided as follows:
50% to Clubs outside The FA Premier League or The Football League.
40% to FA Premier League or Football League Clubs.
10% to the Pool (save where both Clubs are outside the FA Premier League or the Football
League).
(e) In replayed matches in the Third, Fourth, Fifth and Sixth Rounds of the Competition Proper
involving Clubs outside the FA Premier League or The Football League, the net gate
receipts of each match shall be divided as follows:
47.5% to Clubs outside The FA Premier League or The Football League.
37.5% to FA Premier League or Football League Clubs.
10% to the Pool (save where both Clubs are outside The FA Premier League or The
Football League).
5% to The Association.
(f) The net gate receipts shall be approximately divided immediately after the match. A full
statement of account for the match shall be prepared by the Club playing at its home
ground, on the prescribed Statement of Receipts and Payments Form, and payment shall
be made in full to the Visiting Club and The Association within 14 days of the match. The
Statement of Receipts and Payments Form must be signed by a Director or Football
Secretary of the home Club. A Club failing to comply with this clause may be ordered to
pay a fine and any other punishment, including non-admission in the future to the