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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. Cessation of use and temporary disuse of building

Section 285 | Cessation of use and temporary disuse of building

From legislation.gov.uk

For the purposes of this Part—F1

(a)a building is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, andF1

(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.F1

Notes

  1. F1

    Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

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