Chapter VI FixturesF1

United Kingdom Repealed

1. 51Application and interpretation of Chapter VI.
2. 52Expenditure incurred by holder of interest in land.
3. 53Expenditure incurred by equipment lessor.
4. 54Expenditure included in consideration for acquisition of existing interest in land.
5. 55Expenditure incurred by incoming lessee: transfer of allowances.
6. 56Expenditure incurred by incoming lessee: lessor not entitled to allowances.
7. 56ARestriction on duplicate allowances under sections 54 and 56.
8. 56BFixtures on which a former owner had an allowance.
9. 56CFixtures on which an allowance has been given under Part I.
10. 56DFixtures on which an allowance has been given under Part VII.
11. 57Fixtures treated as ceasing to belong to particular persons.
12. 58Equipment lessors: special provisions.
13. 59Disposal value of fixtures in certain cases.
14. 59ADisposal values in avoidance cases.
15. 59BElection to use alternative apportionment.
16. 59CElections under section 59B: supplemental.