Capital Allowances Act 2001 section 32

Safety at other sports grounds

Section 32 provides capital allowances for safety expenditure at sports grounds that are not formally designated under the Safety of Sports Grounds Act 1975 and do not have regulated stands already covered by section 31.

• Applies to expenditure on safety precautions at sports grounds that could be designated under the 1975 Act but are not currently designated, where the ground is used for the person's qualifying activity
• The safety precautions must be certified by the relevant local authority as steps that would have been required if the ground had been designated and a safety certificate had been issued
• The expenditure does not qualify under this section if it relates to a sports ground stand already covered by section 31 (regulated stands at designated grounds)
• Local authorities may charge fees for issuing these certificates, in line with regulations made under the 1975 Act