181 Purchaser of land giving consideration for fixture
Capital Allowances Act 2001 (2001 c 2) | Legislation

181  Purchaser of land giving consideration for fixture

(1)     If—

(a)     after any plant or machinery has become a fixture, a person (“the purchaser”) acquires an interest in the relevant land,

(b)     that interest was in existence before the purchaser's acquisition of it, and

(c)     the consideration which the purchaser gives for the interest is or includes a capital

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