Corporation Tax Act 2010 section 217D

Relationship between this Part and Part 6

Section 217D prevents a double deduction by ensuring that grassroots sport expenditure relief cannot be claimed where the same amount is already eligible for deduction as a charitable donation (including payments to community amateur sports clubs) under Part 6 of the Corporation Tax Act 2010.

• If an amount of expenditure would qualify as a deductible charitable donation under Part 6, it cannot also be deducted under the grassroots sport relief provisions
• This rule also applies where the amount would be deductible under Part 6 but is denied by the specific restrictions in Chapter 2A of Part 6
• The grassroots sport relief rules do not alter whether or not the amount remains deductible (or non-deductible) under Part 6 itself
• The effect is that grassroots sport relief is a residual relief, available only where the charitable donations regime does not already cover the expenditure