Commentary

B3.1104 Qualifying business premises

Business tax
Business tax | Commentary

B3.1104 Qualifying business premises

Business tax | Commentary

B3.1104 Qualifying business premises

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

  1.  

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

  2.  

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

    1.  

      (1)     for the purposes of a trade, profession or vocation; or

    2.  

      (2)     as an office or offices, whether or not for the purposes of a trade, profession or vocation;

  3.  

    (c)     the premises must not be used, or available for use as, or as part of, a dwelling

'Premises' means any building or structure or part of

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