Capital Allowances Act 2001 section 173

Meaning of "fixture" and "relevant land"

Section 173 defines the terms "fixture" and "relevant land" for the purposes of the fixtures chapter of the Capital Allowances Act.

• A fixture is plant or machinery that has been installed or fixed in or to a building or land so that it legally becomes part of that building or land.
• Boilers and water-filled radiators installed as part of a space or water heating system are also treated as fixtures, even if they might not otherwise meet the legal definition.
• The "relevant land" for a fixture is the building or land of which the fixture has become a part.
• For boilers and water-filled radiators treated as fixtures, the relevant land is the building in which they are installed as part of the heating system.