s 195B Acquisition of ownership by client
(1) If section 192A(2)(b) applies (discharge of obligations of client) because the client has paid a capital sum, the client is to be treated— (a) as having incurred expenditure, consisting of the capital sum, on the provision of the fixture, and (b) as being, on and after the time of payment, the owner of the fixture. (2) Section 192A(3)(assignee of client) applies in relation to subsection (1).