Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Capital Allowances Act 2001

Crossheading Supplementary provisions

  • Section 282 Buildings outside the United Kingdom
  • Section 283 Non-industrial part of building disregarded
  • Section 284 Roads on industrial estates etc.
  • Section 285 Cessation of use and temporary disuse of building
  1. Supplementary provisions
  2. Buildings outside the United Kingdom

Section 282 | Buildings outside the United Kingdom

From legislation.gov.uk

A building outside the United Kingdom which is in use for the purposes of a trade is not an industrial building at any time when the profits of the trade are not assessable in accordance with the rules that apply in calculating trade profits for income tax purposes or corporation tax purposes.F1F2

Notes

  1. F1

    Words in s. 282 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 552 (with Sch. 2 )

  2. F2

    Words in s. 282 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 497 (with Sch. 2 Pts. 1, 2)

PreviousNext
PrivacyTerms