Part 3Industrial buildings allowances

Chapter 2Industrial buildings

Supplementary provisions

282Buildings outside the United Kingdom

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.

283Non-industrial part of building disregarded

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.

284Roads on industrial estates etc.

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.

285Cessation of use and temporary disuse of building

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.