177 Equipment lessors
Capital Allowances Act 2001 (2001 c 2) | Legislation

177  Equipment lessors

(1)     If—

(a)     the conditions in—

(i)     section 178 (equipment lessee has qualifying activity etc),

(ii)     section 179 (equipment lessor has right to sever fixture that is not part of building), or

(iii)     section 180 (equipment lease is part of affordable warmth programme),

are met in relation to an equipment lease,

(b)     the equipment lessor and the equipment lessee are not connected persons, and

(c)     they elect that

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