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Capital Allowances Act 2001

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[F1182A Purchaser of land discharging obligations of client under energy services agreementU.K.
This section has no associated Explanatory Notes

(1)If—

(a) after any plant or machinery has become a fixture, a person (“ the purchaser ”) acquires an interest in the relevant land,

(b)that interest was in existence before the purchaser’s acquisition of it,

(c)before that acquisition, the plant or machinery was provided under an energy services agreement, and

(d)in connection with that acquisition, the purchaser pays a capital sum to discharge the obligations of the client under the energy services agreement,

the purchaser is to be treated, on and after the time of the acquisition, as the owner of the fixture as a result of incurring expenditure, consisting of that capital sum, on the provision of the fixture.

(2)Subsection (1) does not apply, and is to be treated as never having applied, if, immediately after the time of the acquisition, a person has a prior right in relation to the fixture.

(3)Section 181(3) (test for whether person has a prior right) applies for the purposes of subsection (2).]

Textual Amendments

F1S. 182A inserted (with effect as mentioned in s. 66 of the amending Act) by Finance Act 2001 (c. 9), s. 66, Sch. 18 para. 6

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