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Contents

Legislation
Corporation Tax Act 2010

Crossheading Basic concepts

  • Section 658 Meaning of “community amateur sports club” and “registered club”
  • Section 659 Meaning of “open to the whole community”
  • Section 660 Meaning of “organised on an amateur basis”
  • Section 660A Clubs consisting mainly of social members
  • Section 661 Meaning of “eligible sport”, “qualifying purposes” etc
  • Section 661A The location condition
  • Section 661B The management condition
  • Section 661C Periods over which management condition treated as met
  • Section 661CA The income condition
  1. Basic concepts
  2. The management condition

Section 661B | The management condition

From legislation.gov.uk

(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.

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