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(b) the renovation of qualifying building if it is or will be qualifying business premises,
(b) the renovation of qualifying building if it is or will be qualifying business premises,

the business premises renovation allowances scheme is focused on deprived areas for which, at present, no guidelines or frameworks exist.
the business premises renovation allowances scheme is focused on deprived areas for which, at present, no guidelines or frameworks exist.

especially the words repair and renovation linguistically point out the direction of replacement investment, which, for the commission falls under the definition of operating aid.
especially the words repair and renovation linguistically point out the direction of replacement investment, which, for the commission falls under the definition of operating aid.

- the measure will reduce the costs for companies investing in the renovation or the conversion into productive use of empty or derelict business premises in the eligible areas.
- the measure will reduce the costs for companies investing in the renovation or the conversion into productive use of empty or derelict business premises in the eligible areas.

the commission is not able, at this stage of the analysis, to conclude that work for conversion and renovation falls without a doubt under the definition of initial investment as given above.
the commission is not able, at this stage of the analysis, to conclude that work for conversion and renovation falls without a doubt under the definition of initial investment as given above.

in view of the more used general accountancy rules this kind of plants should become part of the building and, therefore, all the capital costs will qualify for capital allowances under the notified business premises renovation allowances scheme.
in view of the more used general accountancy rules this kind of plants should become part of the building and, therefore, all the capital costs will qualify for capital allowances under the notified business premises renovation allowances scheme.

18(2) however, the commission believes that at this stage further analysis is required in order to judge the appropriateness and proportionality of the business premises renovation capital allowances.
18(2) however, the commission believes that at this stage further analysis is required in order to judge the appropriateness and proportionality of the business premises renovation capital allowances.

the commission believes that the renovation or conversion of empty business premises in order to bring them back into productive use as proposed by the uk by means of the notified measure could also be considered as a rehabilitation measure and would therefore, in general, contribute to community objectives.
the commission believes that the renovation or conversion of empty business premises in order to bring them back into productive use as proposed by the uk by means of the notified measure could also be considered as a rehabilitation measure and would therefore, in general, contribute to community objectives.

- capital allowances: renovation of business premises in disadvantaged areas ("business premises renovation allowances (bpra)") — when enacted, this legislation will be inserted into capital allowances act 2001.
- capital allowances: renovation of business premises in disadvantaged areas ("business premises renovation allowances (bpra)") — when enacted, this legislation will be inserted into capital allowances act 2001.