http://www.legislation.gov.uk/ukpga/2001/2/section/271/notesMineral extraction, mining, quarryingLegislationLegal servicesTaxCapital expenditureExplanatory Notes to Capital Allowances Act 2001Inland RevenueKing's Printer of Acts of Parliament2018-08-24
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="0002">Capital Allowances Act 2001</Citation>
2
22nd March 2001
Commentary on SectionsGlossary<CitationSubRef id="c01596" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/3" CitationRef="c00001" SectionRef="part-3">Part 3</CitationSubRef>: Industrial buildings allowances<CitationSubRef id="c01622" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/3/chapter/1" CitationRef="c01596" SectionRef="part-3-chapter-1">Chapter 1</CitationSubRef>: Introduction
<CitationSubRef id="c01630" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/271" CitationRef="c00001" SectionRef="section-271">Section 271</CitationSubRef>: Industrial buildings allowances
951
This section is based mainly on parts of sections 1, 3, 6, 7, 10, 10A, 10B and 14 of CAA 1990. It sets out the basic requirements for industrial buildings allowances.
952
Subsection (1) identifies four types of building which can be classified as an industrial building or structure. This allows subsection (2) to define “industrial building”. It also provides that in Part 3 “building” is short for “building or structure”.