F1Part 3 Industrial buildings allowances

Chapter 2 Industrial buildings

Supplementary provisions

283 Non-industrial part of building disregarded

(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.