PART 2A

STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 3

QUALIFYING USE AND QUALIFYING ACTIVITIES

Qualifying use

Qualifying use
270CE
1
A building or structure is in “qualifying use” for the purposes of this Part if it is in non-residential use for the purposes of a qualifying activity carried out by the person who has the relevant interest in the building or structure.
2
But a building or structure is not treated for the purposes of subsection (1) as being in use for the purposes of a particular activity if the extent to which it is in use for those purposes is insignificant.
3
The extent to which a building or structure is in use for the purposes of a particular activity is to be determined on a just and reasonable basis.
4
Section 270EB makes provision for the calculation of the allowance in the case of a building or structure that is put to multiple uses.
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
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2