The Finance Act 2002 introduced a new scheme of tax treatment for sports clubs meeting the statutory criteria for 'community amateur sports clubs' ('CASCs')1. A club may be registered as a CASC2 if it is, and is required by its constitution to be, a club which:
(1) is open to the whole community3;
(2) is organised on an amateur basis4;
(3) has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports5;
(4) meets the location condition6;
(5) meets the management condition7;
(6) meets the income condition8
If these conditions
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