[360D Meaning of “qualifying business premises”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360D  Meaning of “qualifying business premises”]

[(1)     In this Part “qualifying business premises” means any premises in respect of which the following requirements are met—

(a)     the premises must be a qualifying building,

(b)     the premises must be used, or available and suitable

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