Corporation Tax Act 2010 (c. 4)

Part 13 U.K. Other special types of company etc

Chapter 9 U.K. Community amateur sports clubs

Basic concepts U.K.

[F1 661B The management condition U.K.

(1) A club meets the management condition for the purposes of section 658 if its managers are fit and proper persons to be managers of the club.

(2) In this paragraph “ managers ”, in relation to a club, means the persons having the general control and management of the administration of the club. ]

Textual Amendments

F1 Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35