PART 2 Meaning of “community amateur sports club” and “registered club”

3 Meaning of community amateur sports club
In section 658 (meaning of “community amateur sports club” and “registered club”)—
(a) in subsection (1) for “conditions A and B” substitute “conditions A, B and C”;
(b) after subsection (1B) insert—

“1C Condition C is that the club meets the income condition (see section 661CA).”

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Section 658(1), (1A) and (1B) were substituted by section 52(1) of the Finance Act 2012 (c. 14) and subsection (1A) was amended by paragraph 4 of Schedule 21 to the Finance Act 2013.