# Capital Allowances Act 2001, Section 191: Cessation of ownership on severance of fixture


If—
(a) a person is treated as the owner of the fixture as a result of any provision of this Chapter,
(b) the fixture is permanently severed from the relevant land (so that it ceases to be a fixture), and
(c) once it is severed, it is not in fact owned by that person,
that person is to be treated as ceasing to be the owner of the fixture when it is severed.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/191 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-191
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.