Asset ceasing to be held for qualifying purpose

Legislation/Regulatory – CTA2010 s. 669

Chargeable gains, exemption

Legislation/Regulatory – CTA2010 s. 665

Decisions by HMRC

Appeals against

Legislation/Regulatory – CTA2010 s. 671

Generally

Legislation/Regulatory – CTA2010 s. 670

Deemed disposal and acquisition of asset

Legislation/Regulatory – CTA2010 s. 669

Eligible sport

Meaning

Legislation/Regulatory – CTA2010 s. 661

National Sports Councils list

Legislation/Regulatory – SI 2002/1966

Exemption from tax

Commentary – Tax Reporter ¶535-600 ; Tax Reporter ¶806-310

Exemptions

Chargeable gains

Legislation/Regulatory – CTA2010 s. 665

Gift Aid income

Legislation/Regulatory – CTA2010 s. 664

Interest income

Legislation/Regulatory – CTA2010 s. 664

Non-qualifying expenditure, restriction on exemption

Legislation/Regulatory – CTA2010 s. 666-668

Property income

Legislation/Regulatory – CTA2010 s. 663

Restrictions

Legislation/Regulatory – CTA2010 s. 666-668

Trading income

Legislation/Regulatory – CTA2010 s. 662

Generally

Commentary – Essential Tax Companion ¶62835 ; Tax Reporter ¶806-310

Gift Aid income

Legislation/Regulatory – CTA2010 s. 661D, 664, 665A

Gifts to

Commentary – Tax Reporter ¶645-250
HMRC Guidance – IHTM11112
Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Income condition

Legislation/Regulatory – SI 2015/725 reg. 4

Interest income

Legislation/Regulatory – CTA2010 s. 664, 665A

Legislation

Commentary – Tax Reporter ¶806-310

Location condition

Legislation/Regulatory – CTA2010 s. 661A ; FA2010 Sch. 6, para. 32

Management condition

Legislation/Regulatory – CTA2010 s. 661B, 661C ; FA2010 Sch. 6, para. 32

Meaning

Legislation/Regulatory – CTA2010 s. 658 ; FA2012 s. 52 ; FA2013 Sch. 21, para. 4, 8 ; SI 2015/725 reg. 3 ; SI 2015/725, reg. 3

Open to the whole community, meaning

Legislation/Regulatory – CTA2010 s. 659 ; FA2013 Sch. 21, para. 2

Organised on an amateur basis, meaning

Legislation/Regulatory – CTA2010 s. 660 ; FA2013 Sch. 21, para. 3 ; SI 2015/725 reg. 10

Property income, exemption

Legislation/Regulatory – CTA2010 s. 663

Qualifying purposes, meaning

Legislation/Regulatory – CTA2010 s. 661

Registered club, meaning

Legislation/Regulatory – CTA2010 s. 658 ; FA2012 s. 52 ; FA2013 Sch. 21

Registering as

Commentary – Tax Reporter ¶806-320

Restriction on relief

Legislation/Regulatory – CTA2010 s. 202B

Small local sports club

Commentary – Essential Tax Companion ¶62835

Social mebership, mainly

Legislation/Regulatory – CTA2010 s. 660A ; FA2013 Sch. 21, para. 5

Social member, meaning

Commentary – Tax Reporter ¶806-320

Specified income condition

Legislation/Regulatory – FA2013 Sch. 21, para. 8

Tax related benefits

Commentary – Tax Reporter ¶806-350

Trading income, exemption

Legislation/Regulatory – CTA2010 s. 662