{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-173",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-173.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/173",
  "kind": "section",
  "number": "173",
  "heading": "Meaning of “fixture” and “relevant land”",
  "text": "(1) In this Chapter “fixture”—\n(a) means plant or machinery that is so installed or otherwise fixed in or to a building or other description of land as to become, in law, part of that building or other land, and\n(b) includes any boiler or water-filled radiator installed in a building as part of a space or water heating system.\n(2) In this Chapter “relevant land”, in relation to a fixture means—\n(a) the building or other description of land of which the fixture becomes part, or\n(b) in the case of a boiler or water-filled radiator which is a fixture as a result of subsection (1)(b), the building in which it is installed as part of a space or water heating system.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/173",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}