182 Purchaser of land discharging obligations of equipment lessee
Capital Allowances Act 2001 (2001 c 2) | Legislation

182  Purchaser of land discharging obligations of equipment lessee

(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

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