281Commercial buildings (enterprise zones)
This section has no associated Explanatory Notes
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.