CAA01/S30 and FA12/SCH39/PARA33

There are three separate pieces of legislation dealing with safety at sports grounds:

Section 30 covers safety expenditure at sports grounds designated under the Safety at Sports Grounds Act 1975,

Section 31 (CA22250) covers safety expenditure incurred under the Fire Safety and Safety of Places of Sport Act 1987, and

Section 32 (CA22260) covers safety expenditure at grounds not covered by the Safety at Sports Grounds Act 1975.

All are repealed for expenditure incurred on or after

1 April 2013 (for corporation tax purposes), and

6 April 2013 (for income tax purposes).

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