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Capital Allowances Act 2001


1849.This Chapter gives the rules for contributions for a recipient (R).

1850.Section 532 is the general rule. The recipient (R) is not treated as incurring expenditure if it is met by a contribution. This section does not apply for dredging but section 533 gives a similar rule for that.

1851.Sections 534 to 536 are exceptions to the general rule in section 532 for:

  • Northern Ireland regional development grants;

  • insurance or other compensation; and

  • some contributions by persons (other than public bodies) who cannot get tax relief for them.

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