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Legislation
Capital Allowances Act 2001

Crossheading Qualifying hotels and sports pavilions

  • Section 279 Qualifying hotels
  • Section 280 Qualifying sports pavilions
  1. Qualifying hotels and sports pavilions
  2. Qualifying sports pavilions

Section 280 | Qualifying sports pavilions

From legislation.gov.uk

A building is a qualifying sports pavilion if it is—F1

(a)occupied by a person carrying on a trade, andF1

(b)used as a sports pavilion for the welfare of all or any of the workers employed in that trade.F1

Notes

  1. F1

    Pt. 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)

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