179 Equipment lessor has right to sever fixture that is not part of building
Capital Allowances Act 2001 (2001 c 2) | Legislation

179  Equipment lessor has right to sever fixture that is not part of building

(1)     The conditions referred to in section 177(1)(a)(ii) are that—

(a)     the plant or machinery becomes a fixture by being fixed to land that is neither a building nor part of a building,

(b)     the equipment lessee has an interest in the land when

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