Classification Detail

This subclass includes: - sales on own account of non-residential buildings and land in cases where the sales are treated as sales of trading stock by the seller, but not sales or property where the sales are disposals of the fixed assets of the selling unit. Examples of non-residential properties include: - factories, office buildings, warehouses - theatres, multiple-use buildings that are primarily non-residential - agriculture, forestry properties - similar properties Note: Such property can either be leasehold or freehold This subclass does not include: - sales of non-residential property constructed by the selling unit, cf. 5412

This code corresponds to the following:

CPC Provisional

CPC Version 1.1

To obtain the full list of correspondences please visit this link