| CA26025 | Background and meaning of fixture |
| CA26050 | Scope of fixtures legislation |
| CA26100 | Meaning of relevant land, lease and interest in land |
| CA26150 | Person with interest in relevant land |
| CA26200 | Equipment lease, equipment lessor, equipment lessee |
| CA26250 | Purchaser of land giving consideration for fixture |
| CA26300 | Acquisition of land including fixture previously leased under an equipment lease |
| CA26350 | Incoming lessee |
| CA26400 | Restriction where previous PMA claim |
| CA26450 | Restriction where Industrial buildings allowance or Scientific research allowance claimed previously |
| CA26500 | Cessation of ownership of fixtures: qualifying interest |
| CA26550 | Cessation of ownership: incoming lessee, severance, equipment lessor |
| CA26600 | Acquisition of ownership |
| CA26700 | Disposal values |
| CA26750 | Disposal values and avoidance cases |
| CA26800 | Election to fix apportionment |
| CA26850 | Election procedure |
| CA26900 | Definitions |
