C1C3Part 3 Industrial buildings allowances
Annotations:
Modifications etc. (not altering text)
C3
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
Supplementary provisions
282 Buildings 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 F1that apply in calculating trade profits for income tax purposes or that apply to Case I of Schedule D for corporation tax purposes.
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)