# Capital Allowances Act 2001, Section 283: Non-industrial part of building disregarded


(1) This section applies if, apart from this section, but taking into account section 571 (parts of buildings etc.)—
(a) part of a building would be an industrial building, and
(b) part (“the non-industrial part”) would not.
(2) If the qualifying expenditure relating to the non-industrial part is no more than 25% of the qualifying expenditure relating to the whole of the building, the whole of the building is an industrial building.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/283 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-283
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.