10(1)Section 196 of that Act (disposal values in relation to fixtures) is amended as follows.
(2)In subsection (1), in the Table, after item 8 insert—
| “8A. 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.” |
(3)After subsection (4) insert—
“(4A)Section 192A(3) (assignee of client) applies in relation to item 8B of the Table.”.
(4)In subsection (5), for “192” substitute “192A”.