149 Exclusion of expenditure met by subsidies
Corporation Tax Act 2009 (2009 c 4) | Legislation

149  Exclusion of expenditure met by subsidies

(1)     Expenditure is excluded for the purposes of section 147 so far as it has been, or is to be, met (directly or indirectly) by—

(a)     the Crown,

(b)     a government or local or other public authority (whether in the United Kingdom or elsewhere), or

(c)     any person other

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