PART 4Meaning of “organised on an amateur basis”
Meaning of “organised on an amateur basis”10
1
Section 660 of CTA 2010 (meaning of “organised on an amateur basis”) is amended as follows.
2
In subsection (4), for “the following are “ordinary benefits of an amateur sports club”” substitute “the following are “the ordinary benefits of an amateur sports club””.
3
In subsection (4)(g)—
a
for “reasonable” substitute “necessary and reasonable”;
b
for “players and officials” substitute “players, match officials, coaches, first-aiders and accompanying individuals”.
4
For subsection (4A) substitute—
4A
In subsection (4)(g)—
a
“subsistence expenses” means expenses on food, drink and temporary living accommodation,
b
an “accompanying individual” means an individual accompanying a person who—
i
has a disability for the purposes of the Equality Act 20108, and
ii
is a player or match official.