22ATenant's fixtures to be included in the value of land

22A Tenant's fixtures to be included in the value of land (1) In determining for the purposes of this Part the unencumbered value of land, the value of any tenant's fixtures on that land is to be included in that value. (2) However, the value of tenant's fixtures is not to be included if the Commissioner is satisfied that the fixtures are not sold or transferred to the purchaser, the transferee of the land or an associated person of the purchaser or the transferee of the land. S. 22A(3) def. of *tenant's fixtures* amended by No. 1/2010 s. 104. ***tenant's fixtures***, in relation to land, means fixtures on that land that, under section 154A of the **Property Law Act 1958**, are the property of a tenant. S. 22B inserted by No. 46/2004 s. 6.