# Finance Act 1997, Paragraph 4


The repeal of section 59(10) of that Act does not apply where the fixture ceased to belong to the former owner before that date.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/paragraph/4n2 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-18/part-VI/paragraph-4n2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.