Gifts: business assets: buildings and structures
- the asset is a building or structure
- part of it is used for trade purposes
- part is not used for trade purposes (for example a shop with a flat over it)
you restrict the relief on a just and reasonable basis.
If you have to restrict the relief both by reference to periods of non-business use and by reference to partial non-business use you should apply the time restriction, see CG66951, first.