Valid from 06/04/2005
603Contributions to expenditureU.K.
This section has no associated Explanatory Notes
(1)For the purposes of sections 585, 588 and 600, the general rule is that a person (“A”) is to be regarded as not having incurred expenditure so far as it has been, or is to be, met (directly or indirectly) by—
(a)a public body, or
(b)a person other than A.
(2)In this Chapter “public body” means the Crown or any government, local authority or other public authority (whether in the United Kingdom or elsewhere).
(3)The general rule does not apply to the expenses mentioned in section 588(2)(b) (incidental expenses incurred by a seller of patent rights).
(4)The general rule is subject to the exception in section 604.