[F1285 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.]
Textual Amendments
F1Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)