[192A Cessation of ownership of energy services provider]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[192A Ìý°ä±ð²õ²õ²¹³Ù¾±´Ç²ÔÌý´Ç´ÚÌý´Ç·É²Ô±ð°ù²õ³ó¾±±èÌý´Ç´ÚÌý±ð²Ô±ð°ù²µ²âÌý²õ±ð°ù±¹¾±³¦±ð²õÌý±è°ù´Ç±¹¾±»å±ð°ù±Õ

[(1)     This section applies if an energy services provider is treated under section 180A as the owner of a fixture.

(2)     If—

(a)     the energy services provider at any time assigns his rights under the energy

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