Section 281 | Commercial buildings (enterprise zones)

For the purposes of this Part as it applies in relation to qualifying enterprise zone expenditure, “commercial building” means a building which is used—^F1

(a)for the purposes of a trade, profession or vocation, or^F1

(b)as an office or offices (whether or not for the purposes of a trade, profession or vocation),^F1

and which is not in use as, or as part of, a dwelling-house.