CA26000 - PMA: Fixtures: Contents

1. CA26025

   Background and meaning of fixture
2. CA26050

   Scope of fixtures legislation
3. CA26100

   Meaning of relevant land, lease and interest in land
4. CA26150

   Person with interest in relevant land
5. CA26200

   Equipment lease, equipment lessor, equipment lessee
6. CA26250

   Purchaser of land giving consideration for fixture
7. CA26300

   Acquisition of land including fixture previously leased under an equipment lease
8. CA26350

   Incoming lessee
9. CA26400

   Restriction where previous PMA claim
10. CA26450

    Restriction where industrial buildings allowance or research and development allowance claimed previously
11. CA26470

    PMA: Fixtures: Changes in ownership: Introduction and commencement
12. CA26472

    PMA: Fixtures: Changes of ownership: Conditions for allowances
13. CA26474

    PMA: Fixtures: Changes in ownership: Past owner
14. CA26476

    PMA: Fixtures: Changes in ownership: Pooling requirement
15. CA26478

    PMA: Fixtures: Changes in ownership: fixed value requirement
16. CA26479

    PMA: Fixtures: Changes in ownership: Fixed value requirement: Application to tribunal
17. CA26480

    PMA: Fixtures: Changes in ownership: Relevant two year period
18. CA26482

    PMA: Fixtures: Changes in ownership: Disposal value statements
19. CA26484

    PMA: Fixtures: Changes in ownership: Evidence necessary to substantiate a claim
20. CA26486

    PMA: Fixtures: Changes in ownership: Sale of an asset that is no longer a fixture
21. CA26500

    Cessation of ownership of fixtures - qualifying interest
22. CA26525

    Cessation of ownership of fixtures - qualifying interest in special cases
23. CA26550

    Cessation of ownership - incoming lessee, severance, equipment lessor
24. CA26600

    Acquisition of ownership
25. CA26700

    Disposal values
26. CA26750

    Disposal values and avoidance cases
27. CA26800

    Election to fix apportionment
28. CA26850

    Election procedure
29. CA26900

    Definitions