SolvedCrossheading Persons who are treated as owners of fixtures
From legislation.gov.uk
Contents
- Section 176 Person with interest in relevant land having fixture for purposes of qualifying activity
- Section 177 Equipment lessors
- Section 178 Equipment lessee has qualifying activity etc.
- Section 179 Equipment lessor has right to sever fixture that is not part of building
- Section 180 Equipment lease is part of affordable warmth programme
- Section 180A Energy services providers
- Section 181 Purchaser of land giving consideration for fixture
- Section 182 Purchaser of land discharging obligations of equipment lessee
- Section 182A Purchaser of land discharging obligations of client under energy services agreement
- Section 183 Incoming lessee where lessor entitled to allowances
- Section 184 Incoming lessee where lessor not entitled to allowances