http://www.legislation.gov.uk/ukdsi/2014/9780111125953/regulation/3

The Community Amateur Sports Clubs Regulations 2014

en

King's Printer of Acts of Parliament

2014-12-16

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

2015-04-01

A sports club may be registered by HMRC as a Community Amateur Sports Club (CASC) provided it meets certain conditions. These Regulations make further provision about those conditions. CASCs benefit from a number of tax reliefs, including an exemption from tax on certain income and gains (provided the club uses the income and gains for qualifying purposes), Gift Aid and non-domestic rates relief.