Capital Allowances Act 2001 section 536

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

Section 536 provides an exception to the general rule that expenditure met by someone else's contribution is excluded from capital allowances, where the contributor is not a public body and gets no tax benefit from making the contribution.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.