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Capital Allowances Act 2001

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Changes over time for: Section 195B

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No versions valid at: 22/03/2001

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Point in time view as at 22/03/2001.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

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 195B. Help about Changes to Legislation

Yn ddilys o 11/05/2001

[F1195B Acquisition of ownership by clientU.K.
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(1)If section 192A(2)(b) applies (discharge of obligations of client) because the client has paid a capital sum, the client is to be treated—

(a)as having incurred expenditure, consisting of the capital sum, on the provision of the fixture, and

(b)as being, on and after the time of payment, the owner of the fixture.

(2)Section 192A(3)(assignee of client) applies in relation to subsection (1).]

Textual Amendments

F1Ss, 195A, 195B inserted (with effect as mentioned in s. 66 of the amending Act) by Finance Act 2001 (c. 9), s. 66, Sch. 18 para. 9

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