{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-661A.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/661A",
  "kind": "section",
  "number": "661A",
  "heading": "The location condition",
  "text": "(1) A club meets the location condition for the purposes of section 658 if—\n(a) it is established in the United Kingdom ..., and\n(b) the facilities that it provides for eligible sports are all located in the United Kingdom ....\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 661A(1)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(9)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 661A(1)(a) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(a)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 661A(1)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(9)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 661A(1)(b) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 661A(2) omitted (with effect in accordance with s. 345(2)-(6) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 345(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/661A",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}