Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 11 U.K. Contributions

Chapter 2 U.K. Contribution allowances

Contribution allowances under Part 9 U.K.

543 Contribution allowances under Part 9 U.K.

A person who contributes a capital sum to expenditure incurred by another person on dredging is to be regarded for the purposes of Part 9 as incurring capital expenditure on that dredging.