This section has no associated Explanatory Notes
5U.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
I1Sch. 4 para. 5 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1