Energy Act 2004

Prospective

Mixed use of industrial buildings E+W+S+N.I.

5 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. E+W+S+N.I.