Corporation Tax Act 2010 section 658

Meaning of "community amateur sports club" and "registered club"

Section 658 sets out the three qualifying conditions a club must meet to be entitled to register as a community amateur sports club (CASC) and the process by which HMRC registers and, if necessary, deregisters such clubs.

• A club must satisfy three conditions to qualify for CASC registration: Condition A (open to the whole community, organised on an amateur basis, and mainly providing facilities for and promoting participation in eligible sports), Condition B (meeting location and management requirements), and Condition C (meeting an income condition).
• The club's constitution must require it to be open to everyone in the community, to operate on an amateur basis, and to have the provision of sporting facilities and promotion of participation as its main purpose.
• A club applies to an officer of HMRC for registration, and the officer must register the club if satisfied it qualifies — with the power to backdate registration or to cancel it (also potentially backdated) if the club ceases to meet the conditions.
• HMRC may publish the names and addresses of registered clubs, and a "registered club" in this context means any club currently registered as a CASC under this section.