Part 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.