Related Commentary  Related HMRC Manuals

182(1)  If–

(a)after any plant or machinery has become a fixture, a person (“the purchaser” ) acquires an interest in the relevant land,

(b)that interest was in existence before the purchaser’s acquisition of it,

(c)before that acquisition, the plant or machinery was let under an equipment lease, and

(d)in connection with that acquisition, the purchaser pays a capital sum to discharge the obligations of the equipment lessee under the equipment lease,

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