CA92400 - Structures and buildings allowance (SBA): use: non-residential use
CAA01/S270AA(1)(c),(2)(b)(ii), S270EA
For a building to qualify for SBA CA90100, the building바카라 사이트™s first use must be non-residential. In most cases it is this first non-residential use of a building which commences the up to 33 1/3 year period of SBA entitlement CA92010.
Non-residential use is wider than qualifying use. Specifically, it does not require there to be a qualifying activity CA92100.
The SBA is proportionately reduced where the building is not in non-residential use throughout the whole of a chargeable period CA91300.
A building is in 바카라 사이트˜non-residential use바카라 사이트™ if it is in use which is not 바카라 사이트˜residential바카라 사이트™ use CA92500.
Non-residential use includes periods of disuse, provided these follow immediately after a period of non-residential use CA92900.