176 Person with interest in relevant land having fixture for purposes of qualifying activity
Capital Allowances Act 2001 (2001 c 2) | Legislation

Persons who are treated as owners of fixtures

176  Person with interest in relevant land having fixture for purposes of qualifying activity

(1)     If—

(a)     a person incurs capital expenditure on the provision of plant or machinery for the purposes of a qualifying activity carried on by him,

(b)     the plant or machinery becomes a fixture, and

(c)     that person has an interest in the relevant land at the time the plant or machinery

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