Capital Allowances Act 2001

537 Conditions for contribution allowances under Parts 2 to 5

(1) This section gives general conditions for making contribution allowances under Parts 2 to 5.

(2) The general conditions are that—

(a) a person (“C”) has contributed a capital sum to expenditure on the provision of an asset,

(b) the expenditure would (ignoring section 532(1))—

(i) have been regarded as wholly incurred by another person (“R”), and

(ii) if R is not a public body, have entitled R to allowances under Part 2, 3, 4 or 5 or to allocate the expenditure to a pool under Part 2, and

(c) C and R are not connected persons.

(3) In this section “public body” means the Crown or any public or local authority in the United Kingdom.

(4) In this Chapter “relevant activity” has the meaning given by section 536(5).