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.