193 Acquisition of ownership by lessor or licensor on termination of lease or licenceU.K.
This section has no associated Explanatory Notes
If, on the termination of a lease or licence, the outgoing lessee or licensee is treated under section 188 as ceasing to be the owner of a fixture, the lessor or licensor is to be treated, on and after the termination of the lease or licence, as the owner of the fixture.