Section 173 | Meaning of “fixture” and “relevant land”

(1)In this Chapter “fixture”—

(a)means plant or machinery that is so installed or otherwise fixed in or to a building or other description of land as to become, in law, part of that building or other land, and

(b)includes any boiler or water-filled radiator installed in a building as part of a space or water heating system.

(2)In this Chapter “relevant land”, in relation to a fixture means—

(a)the building or other description of land of which the fixture becomes part, or

(b)in the case of a boiler or water-filled radiator which is a fixture as a result of subsection (1)(b), the building in which it is installed as part of a space or water heating system.