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Capital Allowances Act 2001

Section 532: The general rule excluding contributions

1852.This section is based on parts of sections 153(1) and (4) and 134(8) of CAA 1990 together with part of section 532(1) of ICTA. It gives the general rule excluding contributions from expenditure for the purposes of all Parts other than Part 9. It also defines “public body” for the purposes of Chapter 1.

1853.Section 532(1) of ICTA treats sections 520 to 531 and 533 as if they were contained in CAA 1990.

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