Clubs not to be regarded as meeting the main purpose test
This
adran has no associated
Memorandwm Esboniadol
15. For the purposes of section 660A(1) of CTA 2010 (clubs consisting mainly of social members), the percentage specified is 50%.
15. For the purposes of section 660A(1) of CTA 2010 (clubs consisting mainly of social members), the percentage specified is 50%.