Corporation Tax Act 2010

659 Meaning of “open to the whole community”

(1) A club is “open to the whole community” for the purposes of section 658 if—

(a) its membership is open to all without discrimination,

(b) its facilities are available to members without discrimination, and

(c) its fees (if any) do not represent a significant obstacle to membership or use of its facilities.

(2) For the purposes of this section “discrimination” includes indirect discrimination and (in particular) includes discrimination on the grounds of—

(a) ethnicity or nationality,

(b) religion or beliefs,

(c) sexual orientation, or

(d) sex, age or disability (except as a necessary consequence of the requirements of a particular sport).

(3) A club is not prevented from being “open to the whole community” for the purposes of section 658 merely because it has different classes of membership depending on—

(a) the age of the member,

(b) whether the member is a student,

(c) whether the member is waged,

(d) whether the member is a playing member, or

(e) how far from the club the member lives,

or merely because it has restrictions on the days or times when different classes of membership have access to its facilities.