Fixtures (para 29-41)

Contents

29. Meaning of "interest in land" for purposes of Chapter 14 of Part 2 (fixtures) [CAA 2001 Sch 3 para 29] Section commentary
30. Equipment lessors [CAA 2001 Sch 3 para 30] Section commentary
31. Equipment lessee has qualifying activity etc. [CAA 2001 Sch 3 para 31] Section commentary
32. Equipment lessor has right to sever fixture that is not part of building [CAA 2001 Sch 3 para 32] Section commentary
33. Equipment lease is part of affordable warmth programme [CAA 2001 Sch 3 para 33] Section commentary
34. Purchaser of land giving consideration for fixture [CAA 2001 Sch 3 para 34] Section commentary
35. Purchaser of land discharging obligations of equipment lessee [CAA 2001 Sch 3 para 35] Section commentary
36. Incoming lessee where lessor entitled to allowances [CAA 2001 Sch 3 para 36] Section commentary
37. Incoming lessee where lessor not entitled to allowances [CAA 2001 Sch 3 para 37] Section commentary
38. Fixture on which a plant and machinery allowance has been claimed [CAA 2001 Sch 3 para 38] Section commentary
39. Fixture on which industrial buildings allowance has been made [CAA 2001 Sch 3 para 39] Section commentary
40. Fixture on which research and development allowance has been made [CAA 2001 Sch 3 para 40] Section commentary
41. Disposal value in relation to fixtures: general [CAA 2001 Sch 3 para 41] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member