[F1280 Qualifying sports pavilionsU.K.
This section has no associated Explanatory Notes
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.]
Textual Amendments
F1Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)