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Finance Act 2010
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Part 3Meaning of “community amateur sports club”
30Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs) is amended as follows.
31In section 658(1) (meaning) omit the “and” at the end of paragraph (b) and after paragraph (c) insert—
“(d)meets the location condition (see section 661A), and
(e)meets the management condition (see section 661B).”
32After section 661 insert—
“661AThe location condition
(1)A club meets the location condition for the purposes of section 658 if—
(a)it is established in a member State or a relevant territory, and
(b)the facilities that it provides for eligible sports are all located in a single member State or relevant territory.
(2)In this section “relevant territory” means a territory specified in regulations under paragraph 2(3)(b) of Schedule 6 to FA 2010 (definition of “charity” etc).
661BThe management condition
(1)A club meets the management condition for the purposes of section 658 if its managers are fit and proper persons to be managers of the club.
(2)In this paragraph “managers”, in relation to a club, means the persons having the general control and management of the administration of the club.
661CPeriods over which management condition treated as met
(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.”
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