http://www.legislation.gov.uk/ukpga/2001/2/section/31/enactedCapital Allowances Act 2001Small businessesFire safetyFire regulationsSports ground licencesKing's Printer of Acts of Parliament2021-04-12 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2Capital Allowances Act 2001s. 436(2)(aa)Planning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 329(b)Sch. 5 Pt. 1s. 5(2) Part 2Chapter 3 31 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.