# Capital Allowances Act 2001, Section 281: Commercial buildings (enterprise zones)


For the purposes of this Part as it applies in relation to qualifying enterprise zone expenditure, “commercial building” means a building which is used—
(a) for the purposes of a trade, profession or vocation, or
(b) as an office or offices (whether or not for the purposes of a trade, profession or vocation),
and which is not in use as, or as part of, a dwelling-house.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/281 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-281
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.