Section 217B | Meaning of qualifying expenditure on grassroots sport

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

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

(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.

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

(2)Where expenditure is incurred for both—

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

(b)other purposes,

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)—

(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

(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).