SolvedBLM80520 | Calculating the income amount: Adjustments to the balance sheet figures - fixture in land
From HM Revenue & Customs · Business Leasing Manual
Apportionments are needed to identify the value of plant or machinery that is a fixture in land. This matches the adjustment in section 389 CTA 2010 for the purpose of establishing whether there is, or is not, a business of leasing plant or machinery, see BLM80127.