CA37500 - IBA: Enterprise zones: Modifications to normal rules

Most of the legislation in CAA01 Part 3 Chapter 2 about the meaning of industrial building does not apply to buildings in enterprise zones. The only sections, apart from CAA01/S281 (meaning of commercial building CA37200), which apply are CAA01/S283 about the 25% disregard CA32700, CAA01/S284 (2) about "industrial estates" CA32340 and CAA01/S285 about temporary disuse CA32800.

The legislation about qualifying hotels which require a deemed sale after 2 years in which the hotel is not a qualifying hotel does not apply to buildings in enterprise zones. That means that where a qualifying hotel has qualified for enterprise zone allowances there is not a deemed sale after 2 years in which it is not a qualifying hotel.