Capital Allowances Act 2001 section 537

Conditions for contribution allowances under Parts 2, 2A, 3, 4 and 5

Section 537 sets out the general conditions that must be met before a person who contributes capital towards another person's asset can claim capital allowances on that contribution.

• A contributor must have paid a capital sum towards the cost of providing an asset owned or used by another person.
• Without the general rule that normally excludes contributions, the full expenditure would have been treated as incurred by the recipient, who (if not a public body) would have qualified for capital allowances.
• The contributor and the recipient must not be connected persons.
• A "public body" for these purposes means the Crown or any public or local authority in the United Kingdom.