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6Registered sports clubs

(1)    A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.

(2)    In subsection (1), “registered sports club” means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).

NOTES
Initial Commencement
Specified date

Specified date: 14 March 2012: see s 355.
Associations & Clubs96 Company Law & Business Entities96 Defining Valid Charitable Purposes94 Companies & Corporate Bodies94 Charities94 Charitable Purposes94

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