Part 2

Plant and machinery allowances
Chapter 3

Qualifying expenditure

Expenditure on thermal insulation, safety measures, etc.

Safety at designated sports grounds
30
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 sports ground which is—
a
designated under section 1 of the Safety of Sports Grounds Act 1975 (c. 52) as requiring a safety certificate, and
b
used by him for the purposes of the qualifying activity.
2
A person takes required safety precautions in respect of the sports ground if—
a
a safety certificate has been issued under the 1975 Act for the sports ground, 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 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 1975 Act for the sports ground, or
ii
lead to the amendment or replacement of a safety certificate issued or to be issued under the 1975 Act for the sports ground, and
c
he takes the steps specified in the document.