# Capital Allowances Act 2001, Section 280: Qualifying sports pavilions


A building is a qualifying sports pavilion if it is—
(a) occupied by a person carrying on a trade, and
(b) used as a sports pavilion for the welfare of all or any of the workers employed in that trade.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/280 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-280
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.