Corporation Tax Act 2010 section 202A

Registered sports club

Section 202A defines the term "registered club" as used throughout Chapter 2, linking it to the definition of a community amateur sports club (CASC) provided elsewhere in the Act.

  • A "registered club" in Chapter 2 means a club registered as a community amateur sports club (CASC)
  • The definition is drawn from section 658(6) of the Corporation Tax Act 2010
  • This ensures a consistent meaning of "registered club" wherever the term appears in Chapter 2
  • CASCs are sports clubs that meet specific criteria set by HMRC and are formally registered with them

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