SCHEDULES

SCHEDULE 4 U.K. Supplemental taxation provisions for exempt activities

Mixed use of industrial buildings U.K.

5 U.K. An identifiable part of a building or structure used for the purposes of exempt activities carried on by the NDA or an NDA company is to be treated for the purposes of Part 3 of the Capital Allowances Act 2001 (industrial buildings allowances) as used otherwise than as an industrial building.

Commencement Information

I1 Sch. 4 para. 5 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1