Fixtures Fixtures

1. 29Meaning of “interest in land” for purposes of Chapter 14 of Part 2 (fixtures)
2. 30Equipment lessors
3. 31Equipment lessee has qualifying activity etc.
4. 32Equipment lessor has right to sever fixture that is not part of building
5. 33Equipment lease is part of affordable warmth programme
6. 34Purchaser of land giving consideration for fixture
7. 35Purchaser of land discharging obligations of equipment lessee
8. 36Incoming lessee where lessor entitled to allowances
9. 37Incoming lessee where lessor not entitled to allowances
10. 38Fixture on which a plant and machinery allowance has been claimed
11. 39Fixture on which industrial buildings allowance has been made
12. 40Fixture on which research and development allowance has been made
13. 41Disposal value in relation to fixtures: general