Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 533.
(1)For the purposes of Part 9, a person (“D”) who has incurred expenditure is to be regarded as not having incurred it for the purposes of a trade carried on or to be carried on by D to the extent that it has been, or is to be, met (directly or indirectly) by—
(a)a public body, or
(b)capital sums contributed by another person for purposes other than those of D’s trade.
(2)Subsection (1) is not subject to the exceptions in sections 534 to 536.
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