Statute
Section 661C — Corporation Tax Act 2010: Periods over which management condition treated as met
Text of the provision Official document
Periods over which management condition treated as met 661C 1 This paragraph applies in relation to any period throughout which the management condition is not met.
2 The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—
a the failure to meet the management condition has not prejudiced the purposes of the club, or b it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.
Official source: legislation.gov.uk
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