188 Cessation of ownership when person ceases to have qualifying interest
Capital Allowances Act 2001 (2001 c 2) | Legislation

Cessation of ownership of fixtures

188  Cessation of ownership when person ceases to have qualifying interest

(1)     This section applies if a person is treated as the owner of a fixture under—

(a)     section 176 (person with interest in land having fixture for purposes

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