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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
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Calculating the income amount: Adjustments to the balance sheet figures - fixture in land

CTA2010/S401

Apportionments are needed to identify the value of plant or machinery that is a fixture in land. This matches the adjustment in section 389 CTA 2010 for the purpose of establishing whether there is, or is not, a business of leasing plant or machinery, see BLM80127.