Part 2 Plant and machinery allowances
Chapter 14 Fixtures
Cessation of ownership of fixtures
190 Cessation of ownership of lessor where section 183 applies
(1)
This section applies if a lessee is treated under section 183 (incoming lessee where lessor entitled to allowances) as the owner of a fixture.
(2)
The lessor is to be treated as ceasing to be the owner of the fixture when the lessee begins to be treated as the owner.