# Capital Allowances Act 2001, Section 278: Building used by more than one licensee


A building used by more than one licensee of the same person is not in use for the purposes of a qualifying trade unless each licensee uses it, or the part to which the licence relates, for the purposes of a qualifying trade.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/278 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-278
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.