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Capital Allowances Act 2001
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Purchaser of land giving consideration for fixtureU.K.
This section has no associated Explanatory Notes
34Section 181 applies with—
(a)the omission of the word “and” at the end of paragraph (b) of subsection (1); and
(b)the insertion after that paragraph of—
“(bb)at the time of the purchasers’ acquisition of the interest, either no person has previously become entitled to an allowance in respect of any capital expenditure incurred on the provision of the fixture or, if any person has become so entitled, that person has been or is required to bring the disposal value of the fixture into account under Chapter 5, and”,
if the purchaser acquired the interest in the relevant land before 24th July 1996.
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