183 Incoming lessee where lessor entitled to allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

183  Incoming lessee where lessor entitled to allowances

(1)     If—

(a)     after any plant or machinery has become a fixture, a person (“the lessor”) who has an interest in the relevant land grants a lease,

(b)     the lessor is entitled to an allowance in respect of the

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