Corporation Tax Act 2010 section 661A

The location condition

Section 661A sets out the location condition that a community amateur sports club (CASC) must satisfy in order to be eligible for registration under the CASC scheme.

  • A CASC must be established in the United Kingdom to meet the location condition.
  • All facilities the club provides for eligible sports must be located in the United Kingdom.
  • Both conditions — establishment and facility location — must be satisfied simultaneously.
  • Following amendments made by the Finance (No. 2) Act 2023, the location requirement is now restricted to the United Kingdom only.

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