F1Part 3 Industrial buildings allowances
Chapter 2 Industrial buildings
Supplementary provisions
285 Cessation of use and temporary disuse of building
For the purposes of this Part—
(a)
a building is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, and
(b)
if a building is an industrial building immediately before a period of temporary disuse, it is to be treated as being an industrial building during the period of temporary disuse.