Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 3: Industrial buildings allowances
Chapter 2: Industrial buildings
Section 280: Qualifying sports pavilions
985.This section is based on section 14 of CAA 1990. It defines a “qualifying sports pavilion”. This is an industrial building. See section 271(1)(b)(iii).
- Previous
- Explanatory Notes Table of contents
- Next