Section 46: Community amateur sports clubs

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 45: Condition for company to be an "investment trust"
- Section 47: Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general

Schedule 21 contains provision about community amateur sports clubs.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.