Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 282 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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 [F2or corporation tax purposes.]]
Textual Amendments
F1 Words in s. 282 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 552 (with Sch. 2 )
F2Words in s. 282 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 497 (with Sch. 2 Pts. 1, 2)
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