# Capital Allowances Act 2001, Section 543: Contribution allowances under Part 9


A person who contributes a capital sum to expenditure incurred by another person on dredging is to be regarded for the purposes of Part 9 as incurring capital expenditure on that dredging.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/543 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-543
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.