Capital Allowances Act 2001 section 280

Qualifying sports pavilions

Section 280 defines what constitutes a qualifying sports pavilion for the purposes of industrial buildings allowances.

  • A qualifying sports pavilion is treated as an industrial building for capital allowances purposes.
  • The building must be occupied by a person carrying on a trade.
  • It must be used as a sports pavilion for the welfare of workers employed in that trade.
  • The welfare purpose can cover all or any of the workers in the trade, not necessarily all of them.

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