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Legislation
Capital Allowances Act 2001

Crossheading Acquisition of ownership of fixture when another ceases to own it

  • Section 193 Acquisition of ownership by lessor or licensor on termination of lease or licence
  • Section 194 Acquisition of ownership by assignee of equipment lessor
  • Section 195 Acquisition of ownership by equipment lessee
  • Section 195A Acquisition of ownership by assignee of energy services provider
  • Section 195B Acquisition of ownership by client
  1. Chapter 14 Fixtures
  2. Crossheading Acquisition of ownership of fixture when another ceases to own it

Crossheading Acquisition of ownership of fixture when another ceases to own it

From legislation.gov.uk

Contents

  1. Section 193 Acquisition of ownership by lessor or licensor on termination of lease or licence
  2. Section 194 Acquisition of ownership by assignee of equipment lessor
  3. Section 195 Acquisition of ownership by equipment lessee
  4. Section 195A Acquisition of ownership by assignee of energy services provider
  5. Section 195B Acquisition of ownership by client
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