Capital Allowances Act 2001 (c. 2)

Part 3 Industrial buildings allowances

Chapter 2 Industrial buildings

Commercial buildings (enterprise zones)

281 Commercial buildings (enterprise zones)

For the purposes of this Part as it applies in relation to qualifying enterprise zone expenditure, “commercial building” means a building which is used—

(a) for the purposes of a trade, profession or vocation, or

(b) as an office or offices (whether or not for the purposes of a trade, profession or vocation),

and which is not in use as, or as part of, a dwelling-house.