Capital Allowances Act 2001 (c. 2)

Part 3 U.K. Industrial buildings allowances

Modifications etc. (not altering text)

C1 Pt. 3 (ss. 271-360) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 paras. 18, 21

Chapter 2 U.K. Industrial buildings

Qualifying hotels and sports pavilions U.K.

280 Qualifying sports pavilions U.K.

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.