| 释义 |
industrial building
A building in use for the purposes of a trade carried on in a mill, factory, or other similar premises. A special category of capital allowance, known as industrial buildings allowance, can be claimed for the cost of a qualifying structure (Capital Allowances Act 2001 s 271). A building is a factory only if something is made there (Vibroplant Ltd v Holland [1982] 1 All ER 792 (CA)). Other cases that define an industrial building are: Dale v Johnson Bros [1951] 32 TC 487; Saxone Lilley and Skinner (Holdings) Ltd v IRC [1967] UKHL TC; Bestway (Holdings) Ltd v Luff [1998] STC 357 (Ch); Sarsfield v Dixons Group plc [1998] STC 938. |