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Corporation Tax Act 2010

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Changes over time for: Section 658

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Version Superseded: 01/04/2015

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Point in time view as at 14/03/2012. This version of this provision has been superseded. Help about Status

Changes to legislation:

Corporation Tax Act 2010, Section 658 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

658Meaning of “community amateur sports club” and “registered club”U.K.
This section has no associated Explanatory Notes

[F1(1)A club is entitled to be registered as a community amateur sports club if conditions A and B are met.

(1A)Condition A is that the club is, and is required by its constitution to be, a club which—

(a)is open to the whole community (see section 659),

(b)is organised on an amateur basis (see section 660), and

(c)has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports (see [F2sections 660A and 661]).

(1B)Condition B is that the club meets—

(a)the location condition (see section 661A), and

(b)the management condition (see section 661B).]

(2)A club may apply to an officer of Revenue and Customs to be registered as a community amateur sports club.

(3)The officer must register the club as a community amateur sports club if satisfied that the club is entitled to be registered.

(4)The officer—

(a)may register the club with effect from such date as the officer may specify (which may be before the date of the application), and

(b)may cancel the club's registration with effect from such date as the officer may specify (which may be before the date of the decision to cancel it) if no longer satisfied that the club is entitled to be registered.

(5)Her Majesty's Revenue and Customs may publish the names and addresses of registered clubs.

(6)In this Chapter a “registered club” means a club which is for the time being registered as a community amateur sports club under this section.

Textual Amendments

F1S. 658(1)-(1B) substituted for s. 658(1) (retrospective to 6.4.2010) by Finance Act 2012 (c. 14), s. 52(1)(3)

F2Words in s. 658(1A)(c) substituted (retrospectively) by Finance Act 2013 (c. 29), Sch. 21 paras. 4, 9(2) (with Sch. 21 para. 10); S.I. 2015/674, art. 2

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