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 661A The location condition U.K.

(1) A club meets the location condition for the purposes of section 658 if—

(a) it is established in [F2 the United Kingdom] F3 ..., and

(b) the facilities that it provides for eligible sports are all located in [F4 the United Kingdom F5 ...].

F6 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

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

F2 Words in s. 661A(1)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(9)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F3 Words in s. 661A(1)(a) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(a)(i)

F4 Words in s. 661A(1)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(9)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F5 Words in s. 661A(1)(b) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(a)(ii)

F6 S. 661A(2) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(b)