Costs associated with membership of a club
This
adran has no associated
Memorandwm Esboniadol
5.—(1) The amount specified for a year for the purposes of section 659(2A) of CTA 2010 (costs associated with membership of a club) is £520.
(2) The costs associated with membership of a club for a given year consist of amounts A and B together.
(3) Amount A is the membership fees for a member for that year (see regulation 8).
(4) Amount B is the sporting activity costs for that year (see regulation 9).