http://www.legislation.gov.uk/id/ukpga/2001/2

Part 3Industrial buildings allowances

Chapter 2Industrial buildings

Buildings in use for the purposes of a qualifying trade

278Building used by more than one licensee

A building used by more than one licensee of the same person is not in use for the purposes of a qualifying trade unless each licensee uses it, or the part to which the licence relates, for the purposes of a qualifying trade.