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StatuteCorporation Tax Act 2010

Section 661B — Corporation Tax Act 2010: The management condition

Text of the provision Official document

The management condition 661B 1 A club meets the management condition for the purposes of section 658 if its managers are fit and proper persons to be managers of the club.

2 In this paragraph “ managers ”, in relation to a club, means the persons having the general control and management of the administration of the club.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.