# Corporation Tax Act 2010, Section 661A: The location condition


(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/661A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-661A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.