SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 5Capital allowances
Safety at sports grounds
33
The following provisions of Part 2 of CAA 2001 (plant and machinery allowances) are repealed—
a
section 30 (safety at designated sports grounds),
b
section 31 (safety at regulated stands at sports grounds), and
c
section 32 (safety at other sports grounds).
34
1
In consequence of the provision made by paragraph 33, CAA 2001 is amended as follows.
2
In section 23(2) (expenditure unaffected by sections 21 and 22), omit—
a
the entry relating to section 30,
b
the entry relating to section 31, and
c
the entry relating to section 32.
3
In section 27 (application of Part 2 to thermal insulation, safety measures, etc)—
a
in subsection (1)(a), for “any of sections 28 to 33” substitute “
section 28 or 33
”
, and
b
in the heading, for “, safety measures, etc” substitute “
and personal security
”
,
and, in the italic heading before that section, for “, safety measures, etc” substitute “
and personal security
”
.
35
The amendments made by paragraphs 33 and 34 have effect—
a
for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2013, and
b
for income tax purposes, in relation to expenditure incurred on or after 6 April 2013.