661AThe location condition

1

A club meets the location condition for the purposes of section 658 if—

a

it is established in a member State or a relevant territory, and

b

the facilities that it provides for eligible sports are all located in a single member State or relevant territory.

2

In this section “relevant territory” means a territory specified in regulations under paragraph 2(3)(b) of Schedule 6 to FA 2010 (definition of “charity” etc).

661BThe management condition

1

A club meets the management condition for the purposes of section 658 if its managers are fit and proper persons to be managers of the club.

2

In this paragraph “managers”, in relation to a club, means the persons having the general control and management of the administration of the club.

661CPeriods over which management condition treated as met

1

This paragraph applies in relation to any period throughout which the management condition is not met.

2

The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—

a

the failure to meet the management condition has not prejudiced the purposes of the club, or

b

it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.