# Capital Allowances Act 2001, Section 285: Cessation of use and temporary disuse of building


For the purposes of this Part—
(a) a building is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, and
(b) if a building is an industrial building immediately before a period of temporary disuse, it is to be treated as being an industrial building during the period of temporary disuse.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/285 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-285
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.