Qualifying use Qualifying useF1
- 270CEQualifying use
- 270CFExclusion: residential use
- 270CGUse for the purposes of a property business
Annotations
Textual amendments
- F1
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2