Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7

Part 3 U.K. Industrial buildings allowances

Modifications etc. (not altering text)

C2 Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Chapter 2 U.K. Industrial buildings

Supplementary provisions U.K.

283 Non-industrial part of building disregarded U.K.

(1) This section applies if, apart from this section, but taking into account section 571 (parts of buildings etc.)—

(a) part of a building would be an industrial building, and

(b) part (“the non-industrial part”) would not.

(2) If the qualifying expenditure relating to the non-industrial part is no more than 25% of the qualifying expenditure relating to the whole of the building, the whole of the building is an industrial building.