Statute
Section 661A — Corporation Tax Act 2010: The location condition
Text of the provision Official document
The location condition 661A 1 A club meets the location condition for the purposes of section 658 if—
a it is established in the United Kingdom ..., and b the facilities that it provides for eligible sports are all located in the United Kingdom ... . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →