Part 1Meaning of “charity” and “charitable purpose”
CHAPTER 1General
Recreational trusts and registered sports clubs
6Registered sports clubs
1
A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.
2
In subsection (1), “registered sports club” means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).