Commentary on Sections Glossary Overview
1842.This Part deals with contributions one person (the contributor “C”) makes to expenditure by another person (the recipient “R”).
1843.Chapter 1 generally stops the recipient (R) getting capital allowances on expenditure met by the contributor (C). But there are exceptions to this general rule.
1844.Chapter 2 enables the contributor (C) to get capital allowances under Parts 2 to 5 for a contribution in some cases.