Related Commentary  

202B(1)  Subsection (2) applies if–

(a)one or more qualifying payments are made by a company to a registered club (“the club”) in an accounting period (“the current period”),

(b)the company is wholly owned, or controlled, by the club or by a number of charities which include the club, for all or part of that period, and

(c)inflated member-related expenditure is incurred by the company in that period.

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