172 Scope of Chapter etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 14
Fixtures

Introduction

172  Scope of Chapter etc

(1)     This Chapter applies to determine entitlement to allowances under this Part in respect of expenditure on plant or machinery that is, or becomes, a fixture.

(2)     For the purposes of this Part, ownership of plant

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