CA32000 - IBA: Meaning of industrial
building
CAA01/S271 (1)(b) & CAA01/S272 (2)(b)
It is not only buildings that you would think of as industrial
buildings that qualify for IBA. IBA is also given on some buildings
that are not industrial buildings in the normal sense. These are
the buildings that are industrial buildings for IBA purposes and so
qualify for IBA:
- a building that is in use for the purposes
of a qualifying trade
CA32200,
- a qualifying hotel
CA32400,
- a qualifying sports pavilion
CA32500, or
- in enterprise zone cases a commercial
building
CA37000.
