Capital Allowances Act 2001 s 190

s 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.

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