# Capital Allowances Act 2001, Section 275: Building used for welfare of workers


A building is in use for the purposes of a qualifying trade if it is—
(a) provided by the person carrying on the qualifying trade for the welfare of workers employed in that qualifying trade, and
(b) in use for the welfare of such workers.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/275 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-275
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.