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Capital Allowances Act 2001

Section 179: Equipment lessor has right to sever fixture that is not part of building

654.This section is based on section 53(1C) and on part of section 53(1B) of CAA 1990. This provision was introduced in FA 1997 to treat lessors of street furniture (for example bus-shelters) as the owner of the fixture. The section contains the additional conditions that need to be met in such cases.

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