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Contents

Legislation

Capital Allowances Act 2001

Crossheading Introduction

Find in this level

Section 172 Scope of Chapter etc.
Section 172A Long funding leases etc: cases where this Chapter does not apply.
Section 173 Meaning of “fixture” and “relevant land”
Section 174 Meaning of “equipment lease” and “lease”
Section 175 Meaning of “interest in land”, etc.
Section 175A Meaning of “energy services agreement”

Chapter 14 Fixtures
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 172 Scope of Chapter etc.
Section 172A Long funding leases etc: cases where this Chapter does not apply.
Section 173 Meaning of “fixture” and “relevant land”
Section 174 Meaning of “equipment lease” and “lease”
Section 175 Meaning of “interest in land”, etc.
Section 175A Meaning of “energy services agreement”