Related Commentary  Related HMRC Manuals

658(1)  A club is entitled to be registered as a community amateur sports club if conditions A, B and C are met.

658(1A)  Condition A is that the club is, and is required by its constitution to be, a club which–

(a)is open to the whole community (see section 659),

(b)is organised on an amateur basis (see section 660), and

(c)has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports (see sections 660A and 661).

658(1B)  Condition B is that the club meets–

(a)the location condition (see section 661A), and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.