Section 661A The location conditionF1

(1)

A club meets the location condition for the purposes of section 658 if—

(a)

it is established in F2the United Kingdom F3..., and

(b)

the facilities that it provides for eligible sports are all located in F4the United Kingdom F5....

F6(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Ss. 661A-661C inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), Sch. 6 paras. 32, 35
F2: 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)
F3: 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)
F4: 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)
F5: 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)
F6: 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)