Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 275.
A building is in use for the purposes of a qualifying trade if it is—
(a)provided by the person carrying on the qualifying trade for the welfare of workers employed in that qualifying trade, and
(b)in use for the welfare of such workers.]
Textual Amendments
F1Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)
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