Capital Allowances Act 2001 section 31

Safety at regulated stands at sports grounds

Section 31 allows capital allowances on expenditure incurred in meeting safety requirements for regulated stands at sports grounds that require a safety certificate under the Fire Safety and Safety of Places of Sport Act 1987.

• Applies to expenditure on required safety measures for sports ground stands that need a safety certificate under Part III of the 1987 Act, where the stand is used for the purposes of a qualifying activity
• Covers costs of steps necessary to comply with the terms and conditions of a safety certificate already issued under the 1987 Act
• Also covers costs of steps specified in a document from the local authority, where those steps would influence the terms of a new safety certificate or lead to amendment or replacement of an existing or forthcoming certificate
• The person claiming must be carrying on a qualifying activity and must use the stand for the purposes of that activity