Section 661 — Corporation Tax Act 2010: Meaning of “eligible sport”, “qualifying purposes” etc

Meaning of “eligible sport”, “qualifying purposes” etc 661 1 For the purposes of this Chapter “ eligible sport ” means a sport which is designated for those purposes by an order made by the Treasury.

2 An order under this section may designate a sport by reference to its inclusion in a list maintained by a body specified in the order.

3 For the purposes of this Chapter “ qualifying purposes ” means—

a the purpose of providing facilities for one or more eligible sports, and b the purpose of promoting participation in one or more eligible sports.

4 For the purposes of this Chapter “ non-qualifying purposes ” means purposes which are not qualifying purposes.

5 For the purposes of this Chapter “ non-qualifying expenditure ” means expenditure which is incurred for non-qualifying purposes.