Commentary on Sections Glossary Structure of Part 2 Section 180: Equipment lease is part of affordable warmth programme
655.This section is based on section 53(1E) and (1F) and on part of section 53(1D) and (1G) of CAA 1990. These provisions were introduced in FA 2000 to treat lessors of domestic heating equipment as the owner of the fixture. The section contains the additional conditions that need to be met in such cases.