SolvedChapter VI Fixtures
From legislation.gov.uk
Contents
- Section 51 Application and interpretation of Chapter VI.
- Section 52 Expenditure incurred by holder of interest in land.
- Section 53 Expenditure incurred by equipment lessor.
- Section 54 Expenditure included in consideration for acquisition of existing interest in land.
- Section 55 Expenditure incurred by incoming lessee: transfer of allowances.
- Section 56 Expenditure incurred by incoming lessee: lessor not entitled to allowances.
- Section 56A Restriction on duplicate allowances under sections 54 and 56.
- Section 56B Fixtures on which a former owner had an allowance.
- Section 56C Fixtures on which an allowance has been given under Part I.
- Section 56D Fixtures on which an allowance has been given under Part VII.
- Section 57 Fixtures treated as ceasing to belong to particular persons.
- Section 58 Equipment lessors: special provisions.
- Section 59 Disposal value of fixtures in certain cases.
- Section 59A Disposal values in avoidance cases.
- Section 59B Election to use alternative apportionment.
- Section 59C Elections under section 59B: supplemental.