IHTM11141 - Community Amateur Sports Clubs: the location condition
An eligible club meets the location condition, if it is established in the UK, and the facilities that if provides for eligible sports are all located in the UK.
Similarly to the jurisdiction condition for charities, the location condition changed from 15 March 2023/1 April 2024, to only allow exemption where property passes to UK bodies.
For cases where exemption is being claimed on property passing to a CASC, outside of the UK prior to these dates, please refer to Technical.