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Legislation
Capital Allowances Act 2001

Chapter 14 Fixtures

  • Crossheading Introduction
  • Crossheading Persons who are treated as owners of fixtures
  • Crossheading Restrictions on amount of qualifying expenditure
  • Crossheading Cessation of ownership of fixtures
  • Crossheading Acquisition of ownership of fixture when another ceases to own it
  • Crossheading Disposal values
  • Crossheading Election to fix apportionment
  • Crossheading Further provisions
  1. Capital Allowances Act 2001
  2. /
  3. /Part 2 Plant and machinery allowances

Chapter 14 Fixtures

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Persons who are treated as owners of fixtures
  3. Crossheading Restrictions on amount of qualifying expenditure
  4. Crossheading Cessation of ownership of fixtures
  5. Crossheading Acquisition of ownership of fixture when another ceases to own it
  6. Crossheading Disposal values
  7. Crossheading Election to fix apportionment
  8. Crossheading Further provisions
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