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Finance Act 2001
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Subsidised expenditure
8(1)For the purposes of this Schedule a company’s expenditure is treated as subsidised to the extent that—
(a)a grant or subsidy is obtained in respect of the expenditure; or
(b)it is otherwise met directly or indirectly by any person other than the company.
(2)For the purposes of this Schedule a grant, subsidy or payment that is not allocated to particular expenditure shall be allocated to expenditure of the recipient in such manner as is just and reasonable.
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