# Corporation Tax Act 2010, Section 665: Exemption for chargeable gains


A registered club to which a gain accrues may make a claim for the gain not to be a chargeable gain for the purposes of TCGA 1992 if the whole of it is applied for qualifying purposes.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/665 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-665
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.