185 Fixture on which a plant and machinery allowance has been claimed
Capital Allowances Act 2001 (2001 c 2) | Legislation

Restrictions on amount of qualifying expenditure

185  Fixture on which a plant and machinery allowance has been claimed

(1)     This section applies if—

(a)     a person (“the current owner”) is treated as the owner of a fixture as a result of incurring capital expenditure (“new expenditure”) on its provision,

(b)     the plant or machinery is treated as having been owned at a relevant earlier time by any person (“the past owner”) as a result of incurring other expenditure,

(c)     the plant or machinery is within paragraph (b) otherwise than as a result of section 538 (contribution allowances for plant and machinery), and

(d)

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