Capital Allowances Act 2001 s 191

s 191 Cessation of ownership on severance of fixture

If— (a) a person is treated as the owner of the fixture as a result of any provision of this Chapter, (b) the fixture is permanently severed from the relevant land (so that it ceases to be a fixture), and (c) once it is severed, it is not in fact owned by that person, that person is to be treated as ceasing to be the owner of the fixture when it is severed.

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