Commentary on Sections Glossary History Section 285: Cessation of use and temporary disuse of building
993.This section is based on section 15(1) of CAA 1990. It ignores temporary disuse of a building so there is no balancing event and any writing-down allowances continue to be given. See section 315 for the definition of “balancing event”.
994.Section 317 makes special provision for qualifying hotels which are disused for more than two years.