Capital allowances clause—agreement for lease with a landlord’s contribution
Capital allowances clause—agreement for lease with a landlord’s contribution

The following Tax guidance note provides comprehensive and up to date legal information covering:

  • Capital allowances clause—agreement for lease with a landlord’s contribution

Produced in partnership with Martin Wilson

  1. 1

    Capital allowances

    1. 1.1

    2. In this clause 1:

      CAA 2001

      1. means Capital Allowances Act 2001

      Fixtures

      1. means those items forming part of the Tenant’s Works which constitute plant or machinery under CAA 2001

      Landlord’s Contribution

      1. £[insert figure] plus VAT (if any)

      Qualifying SBA Assets

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