[F1661AThe location conditionU.K.
This section has no associated Explanatory Notes
(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 ). ]
Textual Amendments
F1Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35