Section 217B | Meaning of qualifying expenditure on grassroots sport ^F1

(1)For the purposes of this Part, a payment is qualifying expenditure on grassroots sport if—^F1

(a)it is expenditure incurred for charitable purposes which are purposes for facilitating participation in amateur eligible sport, and^F1

(b)apart from this Part, no deduction from total profits, or in calculating any component of total profits, would be allowed in respect of the payment.^F1

For the meaning of charitable purposes, see sections 2, 7 and 8 of the Charities Act 2011.

(2)Where expenditure is incurred for both—^F1

(a)charitable purposes which are purposes for facilitating participation in amateur eligible sport, and^F1

(b)other purposes,^F1

then, for the purposes of subsection (1), it is to be apportioned between the purposes in paragraph (a) and the purposes in paragraph (b) on a just and reasonable basis.

(3)For the purposes of section 217A(5) and subsection (1)(a)—^F1

(a)paying a person to play or take part in a sport does not facilitate participation in amateur sport, but paying coaches or officials for their services may do so, and^F1

(b)“eligible sport” means a sport that for the time being is an eligible sport for the purposes of Chapter 9 of Part 13 (see section 661).^F1