PART 3 Costs associated with membership of a club and membership fees

5 Costs associated with membership of a club
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).