These allowances are not available for expenditure incurred on or after 6 April 2013 (income tax) or 1 April 2013 (corporation tax). However, see B3.1012 for balancing adjustments which can still apply.
For a building to be a 'qualifying building', the following requirements must be met1:
- Ìý
(a)ÌýÌýÌýÌý all or most of its ground floor must be 'authorised for business use' (see below);
- Ìý
(b)ÌýÌýÌýÌý its construction must have been completed before 1 January 1980 (disregarding any extension completed on or after that date but before 1 January 20012);
- Ìý
(c)ÌýÌýÌýÌý it must have no more than four storeys above ground floor (disregarding an attic storey, unless used, or previously used,
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