[182A Purchaser of land discharging obligations of client under energy services agreement]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[182A ʳܰ󲹲ǴԻ徱󲹰ԲDzپDzԲǴԳܲԻԱ𳾱Գٱ

[(1)     If—

(a)     after any plant or machinery has become a fixture, a person (“the purchaser”) acquires an interest in the relevant land,

(b)     that interest was in existence before the purchaser's acquisition of it,

(c)     before that

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