Part 2 Plant and machinery allowances
Chapter 3 Qualifying expenditure
Expenditure on thermal insulation, safety measures, etc.
30 Safety at designated sports grounds
(1)
This section applies to expenditure if a person carrying on a qualifying activity has incurred it in taking required safety precautions in respect of a sports ground which is—
(a)
designated under section 1 of the Safety of Sports Grounds Act 1975 (c. 52) as requiring a safety certificate, and
(b)
used by him for the purposes of the qualifying activity.
(2)
A person takes required safety precautions in respect of the sports ground if—
(a)
a safety certificate has been issued under the 1975 Act for the sports ground, and
(b)
he takes steps necessary for compliance with the terms and conditions of the safety certificate.
(3)
A person also takes required safety precautions in respect of the sports ground if—
(a)
he has been sent or given a document by or on behalf of the local authority for the area in which the sports ground is situated,
(b)
the document specifies steps which, if taken, would—
(i)
be taken into account by the local authority in deciding what terms and conditions to include in a safety certificate to be issued under the 1975 Act for the sports ground, or
(ii)
lead to the amendment or replacement of a safety certificate issued or to be issued under the 1975 Act for the sports ground, and
(c)
he takes the steps specified in the document.