Qualifying use is required before SBA can be claimed in respect of a building for the first time.

If the extent to which a building is first used is insignificant, it cannot be in ‘qualifying use’. This means that the building can only qualify for an allowance once it is brought into significant qualifying use.

The extent to which a building is used for the purposes of a qualifying activity is to be determined on a just and reasonable basis.

The word ‘insignificant’ is not defined, so it takes its ordinary English meaning. For example, the New Oxford English Dictionary defines it as, ‘too small or unimportant to be worth consideration’.

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