# Capital Allowances Act 2001, Section 173: Meaning of “fixture” and “relevant land”


(1) In this Chapter “fixture”—
(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
(b) includes any boiler or water-filled radiator installed in a building as part of a space or water heating system.
(2) In this Chapter “relevant land”, in relation to a fixture means—
(a) the building or other description of land of which the fixture becomes part, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/173 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.