
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Supplementary provisions


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2005
Status:
Point in time view as at 22/03/2001.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Supplementary provisions.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Supplementary provisionsU.K.
282 Buildings outside the United KingdomU.K.
A building outside the United Kingdom which is in use for the purposes of a trade is not an industrial building at any time when the profits of the trade are not assessable in accordance with the rules applicable to Case I of Schedule D.
283 Non-industrial part of building disregardedU.K.
(1)This section applies if, apart from this section, but taking into account section 571 (parts of buildings etc.)—
(a)part of a building would be an industrial building, and
(b)part (“the non-industrial part”) would not.
(2)If the qualifying expenditure relating to the non-industrial part is no more than 25% of the qualifying expenditure relating to the whole of the building, the whole of the building is an industrial building.
284 Roads on industrial estates etc.U.K.
(1)A road on an industrial estate is an industrial building if the estate consists wholly or mainly of buildings that are treated under this Part as industrial buildings.
(2)For the purposes of this Part as it applies in relation to qualifying enterprise zone expenditure, “industrial estate” includes an area (such as a business park) which consists wholly or mainly of commercial buildings.
285 Cessation of use and temporary disuse of buildingU.K.
For the purposes of this Part—
(a)a building is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, and
(b)if a building is an industrial building immediately before a period of temporary disuse, it is to be treated as being an industrial building during the period of temporary disuse.
Back to top