Corporation Tax Act 2010 section 661B

The management condition

Section 661B sets out the management condition that a community amateur sports club (CASC) must meet in order to qualify as a registered club, requiring that its managers are fit and proper persons.

• A CASC meets the management condition if its managers are fit and proper persons to manage the club.
• "Managers" means the persons who have general control and management of the club's administration.
• The fit and proper person test is designed to ensure that those running the club are competent, responsible and trustworthy.
• This condition is one of several requirements a club must satisfy under section 658 to qualify as a community amateur sports club.