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Capital Allowances Act 2001
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173 Meaning of “fixture” and “relevant land”U.K.
This section has no associated Explanatory Notes
(1)In this Chapter “fixture”—
(a)means plant or machinery that is so installed or otherwise fixed in or to a building or other description of land as to become, in law, part of that building or other land, and
(b)includes any boiler or water-filled radiator installed in a building as part of a space or water heating system.
(2)In this Chapter “relevant land”, in relation to a fixture means—
(a)the building or other description of land of which the fixture becomes part, or
(b)in the case of a boiler or water-filled radiator which is a fixture as a result of subsection (1)(b), the building in which it is installed as part of a space or water heating system.
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