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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 13: Other special types of company etc

Chapter 9: Community amateur sports clubs
Section 660: Meaning of “organised on an amateur basis”

2042.This section defines the term “organised on an amateur basis”, which is the second of the qualifying conditions for being a registered club. It is based on paragraph 3 of Schedule 18 to FA 2002.

2043.“Match officials” in subsection (4)(h) includes coaches.

2044.This section does not rewrite the requirement in paragraph 3 of Schedule 18 to FA 2002 for certain formalities to apply if a club member supplies goods or services to the club or is employed by the club. See Change 48 in Annex 1.

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