35 Community amateur sports clubs
Finance Act 2014 (2014 c 26) | Legislation

35  Community amateur sports clubs

(1)     Part 6 of CTA 2010 (charitable donations relief: payments to charity) is amended in accordance with subsections (2) to (7).

(2)     In section 189 (relief for charitable donations), in subsection (5), after “subject to” insert “Chapter 2A of this Part,”.

(3)     In section 192 (condition as to repayment), in subsection (6), omit the “and” at the end of paragraph (a) and after that paragraph insert—

“(aa)     the repayment is not non-qualifying expenditure for the purposes of Chapter 9 of Part 13 (see section 661(5)), and”.

(4)     In section 200 (company wholly owned by a charity), after subsection (4) insert—

“(4A)     In the case of a charity which is a registered club, ordinary share capital of a company is treated as owned by a charity if the charity beneficially owns that share capital.”

(5)     In section 202 (meaning of “charity”), before paragraph (b) insert—

“(aa)     a registered club,”.

(6)     After that section insert—

“202A “Registered club”

In this Chapter “registered club” has the meaning given by section 658(6) (clubs registered as community amateur sports clubs).”

(7)     After Chapter 2 insert—

“Chapter 2A
Payments to Community Amateur Sports Clubs: Anti-abuse

202B Restriction on relief for payments
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