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HMRC internal manual

Company Taxation Manual

Particular bodies: Clubs: community Associations

Community Associations provide recreational or similar facilities to local communities in the interests of social welfare.  Many of these Associations began as Village Halls and over the years the refreshment facilities provided may have grown into permanent licensed bars.  They normally have a constitution which enables them to be considered as charities under the Recreational Charities Act 1958.

HMRC Charities is responsible for charitable Community Associations.