Point in time view as at 08/04/2010.
Corporation Tax Act 2010, Section 661C is up to date with all changes known to be in force on or before 16 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This paragraph applies in relation to any period throughout which the management condition is not met.
(2)The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—
(a)the failure to meet the management condition has not prejudiced the purposes of the club, or
(b)it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.]
Textual Amendments
F1Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35
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