The legislation at CAA 2001, s. 21 and 22 (restrictions re buildings, structures, etc.) specifically does not apply to certain expenditure on safety at sports grounds. Instead, such safety measures were governed by their own rules which provided relief in certain circumstances where no allowance or deduction would have otherwise been due, until they were abolished in April 2013.

Several specialist terms are introduced in the tax legislation, with cross references to the Fire Safety and Safety of Places of Sport Act 1987, Pt. III and to the Safety of Sports Grounds Act 1975.

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