[F1270CEQualifying useU.K.
(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.]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2