SolvedCA31550 | IBA: Qualifying expenditure: Parts of buildings
From HM Revenue & Customs · Capital Allowances Manual
The IBA legislation treats a part of building as a building unless the legislation refers to the whole building. For example, the legislation about a proportion of non-qualifying use being disregarded CA32700 refers to the whole building. This means that the reference to whole building in that legislation does not apply to part buildings.