No versions valid at: 22/03/2001
Point in time view as at 22/03/2001. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 192A.
Yn ddilys o 11/05/2001
(1)This section applies if an energy services provider is treated under section 180A as the owner of a fixture.
(2)If—
(a)the energy services provider at any time assigns his rights under the energy services agreement, or
(b)the financial obligations of the client in respect of the fixture under an energy services agreement are at any time discharged (on the payment of a capital sum or otherwise),
the energy services provider is to be treated as ceasing to be the owner of the fixture at that time (or, as the case may be, the earliest of those times).
(3)The reference in subsection (2)(b) to the client is, in a case where the financial obligations of the client have become vested in another person (by assignment, operation of law or otherwise), a reference to the person in whom the obligations are vested when the capital sum is paid.]
Textual Amendments
F1S. 192A inserted (with effect as mentioned in s. 66 of the amending Act) by Finance Act 2001 (c. 9), s. 66, Sch. 18 para. 8
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