Corporation Tax Act 2010

658 Meaning of “community amateur sports club” and “registered club” U.K.

[F1 (1) A club is entitled to be registered as a community amateur sports club if [F2 conditions A, B and C] are met.

(1A) Condition A is that the club is, and is required by its constitution to be, a club which—

(a) is open to the whole community (see section 659),

(b) is organised on an amateur basis (see section 660), and

(c) has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports (see [F3 sections 660A and 661]).

(1B) Condition B is that the club meets—

(a) the location condition (see section 661A), and

(b) the management condition (see section 661B).]

[F4 (1C) Condition C is that the club meets the income condition (see section 661CA).]

(2) A club may apply to an officer of Revenue and Customs to be registered as a community amateur sports club.

(3) The officer must register the club as a community amateur sports club if satisfied that the club is entitled to be registered.

(4) The officer—

(a) may register the club with effect from such date as the officer may specify (which may be before the date of the application), and

(b) may cancel the club's registration with effect from such date as the officer may specify (which may be before the date of the decision to cancel it) if no longer satisfied that the club is entitled to be registered.

(5) Her Majesty's Revenue and Customs may publish the names and addresses of registered clubs.

(6) In this Chapter a “registered club” means a club which is for the time being registered as a community amateur sports club under this section.

Textual Amendments

F1 S. 658(1)-(1B) substituted for s. 658(1) (retrospective to 6.4.2010) by Finance Act 2012 (c. 14), s. 52(1)(3)

F2 Words in s. 658(1) substituted (1.4.2015) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Community Amateur Sports Clubs Regulations 2015 (S.I. 2015/725), regs. 1(1), 3(a)

F3 Words in s. 658(1A)(c) substituted (retrospectively) by Finance Act 2013 (c. 29), Sch. 21 paras. 4, 9(2) (with Sch. 21 para. 10); S.I. 2015/674, art. 2

F4 S. 658(1C) inserted (1.4.2015) (with effect in accordance with reg. 1(3) of the amending S.I.) by The Community Amateur Sports Clubs Regulations 2015 (S.I. 2015/725), regs. 1(1), 3(b)