[360C Meaning of “qualifying building”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 3
Qualifying Buildings and Qualifying Business Premises]

[360C  Meaning of “qualifying building”]

[(1)     In this Part “qualifying building”, in relation to any conversion or renovation work, means any building or structure, or part of a building or structure, which—

(a)     is situated in an area which, on the date on which the conversion or renovation work began, was a disadvantaged area,

(b)     was unused throughout the period of one year ending immediately before that date,

(c)     on that date, had last been used—

(i)     for the purposes of a trade, profession or vocation, or

(ii)     as an office

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