Capital Allowances Act 2001 s 284

s 284 Roads on industrial estates etc.

(1) A road on an industrial estate is an industrial building if the estate consists wholly or mainly of buildings that are treated under this Part as industrial buildings. (2) For the purposes of this Part as it applies in relation to qualifying enterprise zone expenditure, “ industrial estate ” includes an area (such as a business park) which consists wholly or mainly of commercial buildings.

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