Fixtures etc

In force

For the purposes of clause 1(b)(iii), prescribed components—

(a)

will be taken to be—

(i)

any fixtures, fittings or other accessories or components (including, subject to paragraph (b), plant and equipment);

and

(ii)

any other items included by regulation; but

(b)

will be taken not to include—

(i)

plant or equipment—

(A)

that is used solely for the purposes of a process that forms part of the undertaking carried out within a building, structure or other place;

and

(B)

that is not installed as part of, or within, a structural component of a building, or as an integral part of a structure; and

(C)

that is not otherwise incorporated (or substantially incorporated) as part of a building, structure or other place (but disregarding for the purposes of this subsubparagraph an incorporation by virtue only of the plant or equipment being a fixture); or

(ii)

any fixtures, fittings or other accessories or components (including other plant or equipment) excluded by regulation.

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

2 Fixtures etc