[180A Energy services providers]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[180A Ìý·¡²Ô±ð°ù²µ²âÌý²õ±ð°ù±¹¾±³¦±ð²õÌý±è°ù´Ç±¹¾±»å±ð°ù²õ±Õ

[(1)     If—

(a)     an energy services agreement is entered into,

(b)     the energy services provider incurs capital expenditure under the agreement on the provision of plant or machinery,

(c)     the plant or machinery becomes a fixture,

(d)     at the time the plant or machinery becomes a fixture—

(i)     the client has an interest in the relevant land, and

(ii)     the energy services provider does not,

(e)     the plant or machinery—

(i)     is not provided for leasing,

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