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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Part 3
- Chapter 2
- Commercial buildings (enterprise zones)
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Commercial buildings (enterprise zones)
281Commercial 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.
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