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Capital Allowances Act 1990 (repealed)

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Changes over time for: Section 14

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Version Superseded: 01/04/2001

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Point in time view as at 31/07/1997. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 14. Help about Changes to Legislation

14 Sports pavilions.U.K.

Where a building or structure which is not an industrial building or structure is occupied by the person carrying on a trade and used as a sports pavilion for the welfare of all or any of the workers employed in that trade, this Part shall apply in relation to that building or structure as if it were an industrial building or structure.

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