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Status:
Point in time view as at 22/03/2001. This version of this provision is not valid for this point in time.

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Changes to legislation:
Capital Allowances Act 2001, Section 192A is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Yn ddilys o 11/05/2001
[192A Cessation of ownership of energy services providerU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.]
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