# Capital Allowances Act 2001, Section 190: Cessation of ownership of lessor where section 183 applies


(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/190 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-190
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.