The relief for expenditure on safety at sports grounds in CAA 2001, s. 30–32 was abolished in relation to expenditure incurred on or after 1 April 2013 for corporation tax purposes and 6 April 2013 for income tax purposes (FA 2012, s. 227 and Sch. 39, para. 33).

Legislation: CAA 2001, s. 27(1), (2), 30–32 and 63(5)

Key case law: Brown v Burnley Football and Athletic Co. Limited (1980) 53 TC 357

HMRC material:

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