½Û×ÓÊÓƵ

Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.11 Business premises renovation /Entitlement to allowances / B3.1104 Business premises renovation—qualifying business premises
Commentary

B3.1104 Business premises renovation—qualifying business premises


Business tax

'Qualifying business premises' (see B3.1102) means any premises in respect of which the following requirements are met1:

  1. Ìý

    (a)ÌýÌýÌýÌý the premises must be a qualifying building (see B3.1103)

  2. Ìý

    (b)ÌýÌýÌýÌý the premises must be used, or available and suitable for letting for use:

    1. Ìý

      (1)ÌýÌýÌýÌý for the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:04