Capital Allowances Act 2001

285 Cessation of use and temporary disuse of buildingU.K.
This section has no associated Explanatory Notes

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.