Part IIU.K. General Provisions relating to computation of gains and acquisitions and disposals of assets
Chapter IIIU.K. Computation of gains: General provisions
Miscellaneous provisionsU.K.
50 Expenditure reimbursed out of public money.U.K.
There shall be excluded from the computation of a gain any expenditure which has been or is to be met directly or indirectly by the Crown or by any Government, public or local authority whether in the United Kingdom or elsewhere.