PART 3Costs associated with membership of a club and membership fees
Costs associated with membership of a club5
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).