CAA01/S173 – S175

Normally the ‘relevant land’ is the building or land of which the fixture becomes part.

For a boiler or water filled radiator installed in a building as part of a space or water heating system the relevant land is the building in which it is installed.

Example

As in the example at CA26025 Xanadu Properties Plc owns the freehold of Kane house and installs central heating. Kane House is the relevant land for the central heating.

In the fixtures legislation a ‘lease’, except in the context of leasing plant or machinery, is one of the following:

a leasehold interest

an agreement to acquire a leasehold interest, or

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