The Pressure Systems and Transportable Gas Containers Regulations 1989

2.  Where a person supplies a pressure system to another (“the customer”) under a hire-purchase agreement, conditional sale agreement, or lease, and–

(a) he carries on the business of financing the acquisition of goods by others by means of such agreements, or, if financing by means of leases, the use of goods by others,

(b) in the course of that business he acquired his interest in the pressure system supplied to the customer as a means of financing its acquisition by that customer (or, in the case of a lease, its provision to that customer); and

(c) in the case of a lease he or his agent either has not had physical possession of that pressure system, or has had physical possession of it only for the purpose of passing it on to the customer;

the customer and not the person who provided the finance shall be treated for the purposes of these Regulations as being the owner of the pressure system, and duties placed on owners in these Regulations shall accordingly fall on the customer and not on the person providing the finance.