Section 661 | Meaning of “eligible sport”, “qualifying purposes” etc

(1)For the purposes of this Chapter “eligible sport” means a sport which is designated for those purposes by an order made by the Treasury.

(2)An order under this section may designate a sport by reference to its inclusion in a list maintained by a body specified in the order.

(3)For the purposes of this Chapter “qualifying purposes” means—

(a)the purpose of providing facilities for one or more eligible sports, and

(b)the purpose of promoting participation in one or more eligible sports.

(4)For the purposes of this Chapter “non-qualifying purposes” means purposes which are not qualifying purposes.

(5)For the purposes of this Chapter “non-qualifying expenditure” means expenditure which is incurred for non-qualifying purposes.