Commentary on Sections Overview Overview Section 852: Treatment of grants and other contributions to expenditure
2188.This section brings grants and other contributions in respect of intangible fixed assets into account. It is based on paragraph 102 of Schedule 29 to FA 2002.
2189.Subsection (2) refers to a gain recognised in the profit and loss account. This includes amounts recognised separately as incomings or netted off against expenditure.