Paragraph 32

After section 661 insert—

“The location condition

661A

(1)

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

(a)

it is established in a member State or a relevant territory, and

(b)

the facilities that it provides for eligible sports are all located in a single member State or relevant territory.

(2)

In this section “relevant territory” means a territory specified in regulations under paragraph 2(3)(b) of Schedule 6 to FA 2010 (definition of “charity” etc).

The management condition

661B

(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.

Periods over which management condition treated as met

661C

(1)

This paragraph applies in relation to any period throughout which the management condition is not met.

(2)

The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—

(a)

the failure to meet the management condition has not prejudiced the purposes of the club, or

(b)

it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.”