Commentary on Sections Glossary Background Overview
1849.This Chapter gives the rules for contributions for a recipient (R).
1850.Section 532 is the general rule. The recipient (R) is not treated as incurring expenditure if it is met by a contribution. This section does not apply for dredging but section 533 gives a similar rule for that.
1851.Sections 534 to 536 are exceptions to the general rule in section 532 for:
	Northern Ireland regional development grants;
	insurance or other compensation; and
	some contributions by persons (other than public bodies) who cannot get tax relief for them.