Corporation Tax Act 2010 (c. 4)

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

Chapter 9 U.K. Community amateur sports clubs

Exemptions U.K.

665 Exemption for chargeable gains U.K.

A registered club to which a gain accrues may make a claim for the gain not to be a chargeable gain for the purposes of TCGA 1992 if the whole of it is applied for qualifying purposes.