Income tax – Industrial buildings allowance – Commercial building in enterprise
zone – Building leased by health board for use as laundry – Agreement with two
other health boards for use of laundry by them in consideration of payment
comprising share of total cost – Whether First-tier Tribunal entitled to find that
building used for the purposes of a trade (yes) – Capital Allowances Act 2001,
sections 271 and 281 – Appeal refused.