PART 1Income tax, corporation tax and capital gains tax
CHAPTER 5Miscellaneous
Charitable giving etc
52Meaning of “community amateur sports club”
1
In section 658 of CTA 2010 (meaning of “community amateur sports club”), for subsection (1) substitute—
1
A club is entitled to be registered as a community amateur sports club if conditions A and B are met.
1A
Condition A is that the club is, and is required by its constitution to be, a club which—
a
is open to the whole community (see section 659),
b
is organised on an amateur basis (see section 660), and
c
has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports (see section 661).
1B
Condition B is that the club meets—
a
the location condition (see section 661A), and
b
the management condition (see section 661B).
2
In consequence of the amendment made by subsection (1), omit paragraph 31 of Schedule 6 to FA 2010.
3
The amendments made by this section are treated as having come into force on 6 April 2010.