Part 7Miscellaneous and final

Charities and community amateur sports clubs

345Definition of “community amateur sports club” restricted to UK clubs

1

In section 661A of CTA 2010 (community amateur sports clubs: the location condition)—

a

in subsection (1)—

i

in paragraph (a), omit “or a relevant territory”;

ii

in paragraph (b), omit “or are all located in a single relevant territory”;

b

omit subsection (2).

2

In relation to a club that has asserted its status as a CASC, the amendments made by this section have effect in relation to accounting periods beginning on or after 1 April 2024.

3

In relation to a club that has not asserted its status as a CASC, the amendments made by this section have effect in relation to accounting periods beginning on or after 15 March 2023.

4

If a club has an accounting period (“the straddling accounting period”) that begins before a commencement date and ends on or after that date—

a

the part of the straddling accounting period that falls before that date, and

b

the part of the straddling accounting period that falls on or after that date,

are to be treated for relevant purposes as separate accounting periods.

5

In subsection (4)—

  • “commencement date” means the date mentioned in subsection (2) or (3);

  • “relevant purposes” means the purposes of determining the club’s liability to any charge to tax, or eligibility for any tax relief, that is affected by the club’s status as a CASC.

6

For the purposes of this section a club has “asserted its status as a CASC” if, immediately before 15 March 2023—

a

it is registered as a community amateur sports club under section 658 of CTA 2010, or

b

it is not so registered but is entitled to be so in accordance with that section and has made an application for registration under subsection (2) of that section.