120 Notice and joint lessees
Capital Allowances Act 2001 (2001 c 2) | Legislation

120  Notice and joint lessees

(1)     If expenditure is incurred on the provision of plant or machinery which is leased as described in section 116(1) (joint lessees: mitigation of regime), the lessor must give notice to [an officer of Revenue and Customs].

(2)     A notice under subsection (1) must specify—

(a)     the names and addresses of the persons to whom the asset is jointly leased,

(b)     the part

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