Part 1

Meaning of “charity” and “charitable purpose”
CHAPTER 1

General

Recreational trusts and registered sports clubs

Registered sports clubs
6
1
A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.
2
In subsection (1), “registered sports club” means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).