{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-190",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-190.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/190",
  "kind": "section",
  "number": "190",
  "heading": "Cessation of ownership of lessor where section 183 applies",
  "text": "(1) This section applies if a lessee is treated under section 183 (incoming lessee where lessor entitled to allowances) as the owner of a fixture.\n(2) The lessor is to be treated as ceasing to be the owner of the fixture when the lessee begins to be treated as the owner.",
  "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/190",
    "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."
}