{
  "url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2015/regulation-15",
  "json_url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2015/regulation-15.json",
  "legislation": "ukdsi/2015/9780111127483",
  "legislation_title": "The Community Amateur Sports Clubs Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-community-amateur-sports-clubs-regulations-2015",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Clubs not to be regarded as meeting the main purpose test",
  "text": "For the purposes of section 660A(1) of CTA 2010 (clubs consisting mainly of social members), the percentage specified is 50%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111127483/regulation/15",
    "retrieved_at": "2026-10-30T15:10:31.202260+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."
}