OpenLegislation

Regulation 5 Costs associated with membership of a club

Original text. Later amendments are not shown.

(1)

The amount specified for a year for the purposes of section 659(2A) of CTA 2010 (costs associated with membership of a club) is £520.

(2)

The costs associated with membership of a club for a given year consist of amounts A and B together.

(3)

Amount A is the membership fees for a member for that year (see regulation 8).

(4)

Amount B is the sporting activity costs for that year (see regulation 9).