Corporation Tax Act 2010

[F1661BThe management conditionU.K.
This section has no associated Explanatory Notes

(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. ]

Textual Amendments

F1Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35