Capital Allowances Act 2001 section 30

Safety at designated sports grounds

Section 30 allows capital allowances on expenditure incurred in complying with safety requirements at designated sports grounds.

  • Applies to expenditure on safety measures at sports grounds designated under the Safety of Sports Grounds Act 1975 as requiring a safety certificate
  • The sports ground must be used by the person for the purposes of their qualifying activity
  • Qualifying expenditure includes costs of complying with the terms and conditions of an issued safety certificate
  • Expenditure also qualifies where it relates to steps specified by the local authority, whether in anticipation of a new certificate or to amend or replace an existing one

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