Capital Allowances Act 2001 section 281

Commercial buildings (enterprise zones)

Section 281 defines what counts as a "commercial building" for the purposes of industrial buildings allowances relating to qualifying enterprise zone expenditure.

• A commercial building is one used for the purposes of a trade, profession or vocation
• A building used as an office or offices also qualifies, even if it is not used for a trade, profession or vocation
• The building must not be in use as, or as part of, a dwelling-house
• This definition applies only in the context of qualifying enterprise zone expenditure, as set out elsewhere in the Act