[270CF Exclusion: residential use]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270CF  Exclusion: residential use]

[(1)     For the purposes of this Part, a building or structure is in “residential use” if—

(a)     it is used by any person as, or for purposes ancillary to use as—

(i)     a dwelling-house,

(ii)     residential accommodation for school pupils,

(iii)     student accommodation (see subsection (3)),

(iv)     residential accommodation for members of the armed forces,

(v)     a home or other institution providing residential accommodation (whether for children or adults), except where the accommodation is provided with

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