345 Definition of “community amateur sports club” restricted to UK clubs
Finance (No 2) Act 2023 (2023 c 30) | Legislation

345  Definition of “community amateur sports club” restricted to UK clubs

(1)     In section 661A of CTA 2010 (community amateur sports clubs: the location condition)—

(a)     in subsection (1)—

(i)     in paragraph (a), omit “or a relevant territory”;

(ii)     in paragraph (b), omit “or are all located in a single relevant territory”;

(b)     omit subsection (2).

(2)     In relation to a club that has asserted its status as a

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