# Taxation of Chargeable Gains Act 1992, Section 50: Expenditure reimbursed out of public money.


There shall be excluded from the computation of a gain any expenditure which has been or is to be met directly or indirectly by the Crown or by any Government, public or local authority whether in the United Kingdom or elsewhere.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/50 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.