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.