Part 3

Industrial buildings allowances
Chapter 2

Industrial buildings

Supplementary provisions

Non-industrial part of building disregarded
283
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.