1. Cessation of ownership of the fixture under section 188 because of a sale of the qualifying interest except where item 2 applies.

The part of the sale price that—

1. (a)

   falls to be treated for the purposes of this Part as expenditure incurred by the purchaser on the provision of the fixture, or

2. (b)

   would fall to be so treated if the purchaser were entitled to an allowance.

2. Cessation of ownership of the fixture under section 188 because of a sale of the qualifying interest where—

1. (a)

   the sale is at less than market value, and

2. (b)

   the condition in subsection (2) is met by the purchaser.

The part of the price that would be treated for the purposes of this Part as expenditure by the purchaser on the provision of the fixture if—

1. (a)

   the qualifying interest were sold at market value,

2. (b)

   that sale took place immediately before the event which causes the former owner to be treated as ceasing to be the owner of the fixture, and

3. (c)

   that event were disregarded in determining that market value.

3. Cessation of ownership of the fixture under section 188 where—

1. (a)

   neither item 1 nor 2 applies, but

2. (b)

   the qualifying interest continues in existence after that time or would so continue but for its becoming merged in another interest.

The disposal value given for item 2.

4. Cessation of ownership of the fixture under section 188 because of the expiry of the qualifying interest.

If the person receives a capital sum, by way of compensation or otherwise, by reference to the fixture, the amount of the capital sum.

In any other case, nil.

5. Cessation of ownership of the fixture under section 190 because the lessee has become the owner under section 183.

The part of the capital sum given by the lessee for the lease referred to in section 183 that falls to be treated for the purposes of this Part as the lessee’s expenditure on the provision of the fixture.

6. Cessation of ownership of the fixture under section 191 (severance).

The market value of the fixture at the time of the severance.

7. Cessation of ownership of the fixture because section 192(2)(a) (assignment of rights) applies.

The consideration given by the assignee for the assignment.

8. Cessation of ownership of the fixture because section 192(2)(b) (discharge of equipment lessee’s obligations) applies on the payment of a capital sum.

The capital sum paid to discharge the financial obligations of the equipment lessee.

F18A. Cessation of ownership of the fixture because section 192A(2)(a)(assignment of rights) applies.

The consideration given by the assignee for the assignment.

8B. Cessation of ownership of the fixture because section 192A(2)(b) (discharge of client’s obligations) applies on the payment of a capital sum.

The capital sum paid to discharge the financial obligations of the client.

9. Permanent discontinuance of the qualifying activity followed by the sale of the qualifying interest.

The part of the sale price that—

1. (a)

   falls to be treated as expenditure incurred by the purchaser on the provision of the fixture, or

2. (b)

   would fall to be so treated if the purchaser were entitled to an allowance.

10. Permanent discontinuance of the qualifying activity followed by the demolition or destruction of the fixture.

The net amount received for the remains of the fixture, together with—

1. (a)

   any insurance money received in respect of the demolition or destruction, and

2. (b)

   any other compensation of any description so received, so far as it consists of capital sums.

11. Permanent discontinuance of the qualifying activity followed by the permanent loss of the fixture otherwise than as a result of its demolition or destruction.

Any insurance money received in respect of the loss and, so far as it consists of capital sums, any other compensation of any description so received.

12. The fixture begins to be used wholly or partly for purposes other than those of the qualifying activity.

The part of the price that would fall to be treated for the purposes of this Part as expenditure incurred by the purchaser on the provision of the fixture if the qualifying interest were sold at market value.