BIM24325 - Mutual trading: community amateur sports clubs

Introduction and layout of guidance

With effect from 1 April 2002, FA02/S58 introduced a relief for community amateur sports clubs.

You should refer any application to be accepted as a community amateur sports club to CAR (Charities).

The following guidance covers:

BIM24330The relief available on a claim
BIM24335Conditions for registration as a community amateur sports club?
BIM24340Non-profit making and ‘ordinary benefits’