{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661C",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-661C.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/661C",
  "kind": "section",
  "number": "661C",
  "heading": "Periods over which management condition treated as met",
  "text": "(1) This paragraph applies in relation to any period throughout which the management condition is not met.\n(2) The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—\n(a) the failure to meet the management condition has not prejudiced the purposes of the club, or\n(b) it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/661C",
    "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."
}