Part 3Industrial buildings allowances

Chapter 2Industrial buildings

Commercial buildings (enterprise zones)

281Commercial 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.