Capital Allowances Act 2001 s 281

s 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— (a) for the purposes of a trade, profession or vocation, or (b) as an office or offices (whether or not for the purposes of a trade, profession or vocation), and which is not in use as, or as part of, a dwelling-house.

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