Part 2Plant and machinery allowances
Chapter 14Fixtures
Persons who are treated as owners of fixtures
180Equipment lease is part of affordable warmth programme
1
The conditions referred to in section 177(1)(a)(iii) are that—
a
the plant or machinery which is the subject of the equipment lease consists of a boiler, heat exchanger, radiator or heating control that is installed in a building as part of a space or water heating system,
b
the expenditure of the equipment lessor is incurred before 1st January 2008, and
c
the equipment lease is approved for the purposes of this section as entered into as part of the affordable warmth programme.
2
The approval mentioned in subsection (1)(c) may be given, with the consent of the Treasury—
a
by the Secretary of State;
b
in the case of buildings in Scotland, by the Scottish Ministers;
c
in the case of buildings in Wales, by the National Assembly for Wales;
d
in the case of buildings in Northern Ireland, by the Department for Social Development in Northern Ireland.
3
If an approval is withdrawn, it is to be treated for the purposes of subsection (1)(c) as never having had effect.