# Corporation Tax Act 2010, Section 661B: The management condition


(1) A club meets the management condition for the purposes of section 658 if its managers are fit and proper persons to be managers of the club.
(2) In this paragraph “ managers ”, in relation to a club, means the persons having the general control and management of the administration of the club.

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