C1Part 3 Industrial buildings allowances
Annotations:
Modifications etc. (not altering text)
Chapter 2 Industrial buildings
Qualifying hotels and sports pavilions
280 Qualifying sports pavilions
A building is a qualifying sports pavilion if it is—
a
occupied by a person carrying on a trade, and
b
used as a sports pavilion for the welfare of all or any of the workers employed in that trade.
Pt. 3 (ss. 271-360) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 paras. 18, 21