Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

Fixtures U.K.

Incoming lessee where lessor not entitled to allowances U.K.

37 Section 184 applies with—

(a) the omission of the word “and” at the end of paragraph (c) of subsection (1); and

(b) the insertion after that paragraph of—

“(cc) at the time of the grant of the lease, no person has previously become entitled to an allowance in respect of any capital expenditure incurred on the provision of the fixture, and”,

if the person who had the interest in the relevant land granted the lease before 24th July 1996.