536 Contributions not made by public bodies and not eligible for tax relief
Capital Allowances Act 2001 (2001 c 2) | Legislation

536  Contributions not made by public bodies and not eligible for tax relief

(1)     A person (“R”) is to be regarded as having incurred expenditure (despite section 532(1)) to the extent that the requirements in subsections (2) and (3) are satisfied in relation to the expenditure [(but see subsection (6))].

(2)     The first requirement is that

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