31Safety at regulated stands at sports grounds
(1)This section applies to expenditure if a person carrying on a qualifying activity has incurred it in taking required safety precautions in respect of a stand at a sports ground—
(a)the use of which requires a safety certificate under Part III of the Fire Safety and Safety of Places of Sport Act 1987 (c. 27), and
(b)which he uses for the purposes of the qualifying activity.
(2)A person takes required safety precautions in respect of the stand at the sports ground if—
(a)a safety certificate has been issued under the 1987 Act for the stand, and
(b)he takes steps necessary for compliance with the terms and conditions of the safety certificate.
(3)A person also takes required safety precautions in respect of the stand at the sports ground if—
(a)he has been sent or given a document by or on behalf of the local authority for the area in which the sports ground is situated,
(b)the document specifies steps which, if taken, would—
(i)be taken into account by the local authority in deciding what terms and conditions to include in a safety certificate to be issued under the 1987 Act for the stand, or
(ii)lead to the amendment or replacement of a safety certificate issued or to be issued under the 1987 Act for the stand, and
(c)he takes the steps specified in the document.