Capital Allowances Act 2001

Supplementary provisions U.K.

282 Buildings outside the United Kingdom U.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 disregarded U.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 building U.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.