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Capital Allowances Act 2001

Section 284: Roads on industrial estates etc.

991.This section is based on section 18(8) of CAA 1990. It means that roads are industrial buildings if they are on:

  • industrial estates where the buildings are mainly industrial buildings; or

  • business parks in enterprise zones where the buildings are mainly commercial buildings.

992.There is a minor change. In CAA 1990 this provision applies only for buildings used for qualifying trades. It does not cater for estates with undertakings carried on by way of trade or qualifying hotels. Nor does it cater for commercial buildings in enterprise zones which make up a business park or the like. The section extends industrial buildings allowances to roads on such estates. See Change 33 in Annex 1.

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