Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Supplementary
603Contributions to expenditure
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.