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Legislation

Capital Allowances Act 1990 (repealed)

Chapter VI Fixtures

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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.

Capital Allowances Act 1990 (repealed)
Chapter VI · Fixtures

Section 54 | Expenditure included in consideration for acquisition of existing interest in land.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by , (with )

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