# Capital Allowances Act 2001, Section 270CE: Qualifying use


(1) A building or structure is in “qualifying use” for the purposes of this Part if it is in non-residential use for the purposes of a qualifying activity carried out by the person who has the relevant interest in the building or structure.
(2) But a building or structure is not treated for the purposes of subsection (1) as being in use for the purposes of a particular activity if the extent to which it is in use for those purposes is insignificant.
(3) The extent to which a building or structure is in use for the purposes of a particular activity is to be determined on a just and reasonable basis.
(4) Section 270EB makes provision for the calculation of the allowance in the case of a building or structure that is put to multiple uses.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/270CE (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-270CE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.