Part 5 Capital Allowances
Finance Act 2012 (2012 c 14) | Legislation

Part 5 Capital Allowances

Safety at sports grounds

33

The following provisions of Part 2 of CAA 2001 (plant and machinery allowances) are repealed—

(a)     section 30 (safety at designated sports grounds),

(b)     section 31 (safety at regulated stands at sports grounds), and

(c)     section 32 (safety at other sports grounds).

34

(1)     In consequence of the provision made by paragraph 33, CAA 2001 is amended as follows.

(2)     In section 23(2) (expenditure unaffected by sections 21 and 22), omit—

(a)     the entry relating to section 30,

(b)     the entry relating to section 31, and

(c)     the entry relating to section 32.

(3)     In section 27 (application of Part 2 to thermal insulation, safety measures, etc)—

(a)     in subsection (1)(a), for “any of sections 28 to 33†substitute “section 28 or 33â€, and

(b)     in the heading, for “, safety measures, etc†substitute “and personal securityâ€,

and, in the italic heading before that section, for “, safety measures,

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