Corporation Tax Act 2010 section 202B

Restriction on relief for payments to community amateur sports clubs

Section 202B restricts the corporation tax relief available when a company owned or controlled by a community amateur sports club (CASC) makes qualifying payments to that club while also incurring inflated member-related expenditure.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.