C1C3Part 3 Industrial buildings allowances
Pt. 3 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 5 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
Chapter 2 Industrial buildings
Buildings in use for the purposes of a qualifying trade
277 Exclusion of dwelling-houses, retail shops, showrooms, hotels and offices etc.
1
A building is not in use for the purposes of a qualifying trade if it is in use as, or as part of, or for any purpose ancillary to the purposes of—
a
a dwelling-house;
b
a retail shop, or premises of a similar character where a retail trade or business (including repair work) is carried on;
c
a showroom;
d
a hotel;
e
an office.
2
Subsection (3) is about buildings constructed for occupation by, or for the welfare of persons employed—
a
on, or in connection with, working land outside the United Kingdom which is used as described in item 5 of Table A in section 274 (foreign plantations), or
b
at, or in connection with, working a source of mineral deposits as defined in item 7 of Table A (mineral extraction).
3
Subsection (1) does not apply to a building which this subsection is about if the building—
a
is likely to be of little or no value to the person carrying on the trade when the land or source is no longer worked, or
b
will cease to be owned by that person on the ending of a foreign concession under which the land or source is worked.
4
“Foreign concession” means a right or privilege granted by the government of, or any municipality or other authority in, a territory outside the United Kingdom.
5
Subsection (1) is subject to section 283 (non-industrial part of building disregarded).
Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)