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Legislation
Capital Allowances Act 2001

Crossheading Cessation of ownership of fixtures

  • Section 188 Cessation of ownership when person ceases to have qualifying interest
  • Section 189 Identifying the qualifying interest in special cases
  • Section 190 Cessation of ownership of lessor where section 183 applies
  • Section 191 Cessation of ownership on severance of fixture
  • Section 192 Cessation of ownership of equipment lessor
  • Section 192A Cessation of ownership of energy services provider
  1. Chapter 14 Fixtures
  2. Crossheading Cessation of ownership of fixtures

Crossheading Cessation of ownership of fixtures

From legislation.gov.uk

Contents

  1. Section 188 Cessation of ownership when person ceases to have qualifying interest
  2. Section 189 Identifying the qualifying interest in special cases
  3. Section 190 Cessation of ownership of lessor where section 183 applies
  4. Section 191 Cessation of ownership on severance of fixture
  5. Section 192 Cessation of ownership of equipment lessor
  6. Section 192A Cessation of ownership of energy services provider
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