Capital Allowances Act 2001 s 285

s 285 Cessation of use and temporary disuse of building

For the purposes of this Part— (a) a building is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, and (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.

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