# Finance Act 2000, Paragraph 82

Extent: E+W+S+N.I.

If any identifiable part of a building or structure is used for the purposes of a company’s tonnage tax trade, that part is treated for the purposes of Part 3 of the Capital Allowances Act 2001 as used otherwise than as an industrial building.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/82 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.