# Capital Allowances Act 2001, Section 532: The general rule excluding contributions

Extent: E+W+S+N.I.

(1) For the purposes of this Act, the general rule is that a person (“R”) is to be regarded as not having incurred expenditure to the extent that it has been, or is to be, met (directly or indirectly) by—
(a) a public body, or
(b) a person other than R.
(2) In this Chapter “public body” means the Crown or any government or public or local authority (whether in the United Kingdom or elsewhere).
(3) The general rule does not apply for the purposes of Part 9 (dredging allowances).
(4) The general rule is subject to the exceptions in sections 534 to 536.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/532 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-532
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.