Schedules
Schedule 3 Transitionals and savings
Part 4 Plant and machinery allowances
Fixtures
37 Incoming lessee where lessor not entitled to allowances
Section 184 applies with—
a
the omission of the word “and” at the end of paragraph (c) of subsection (1); and
b
the insertion after that paragraph of—
cc
at the time of the grant of the lease, no person has previously become entitled to an allowance in respect of any capital expenditure incurred on the provision of the fixture, and
if the person who had the interest in the relevant land granted the lease before 24th July 1996.