Commentary on Sections Overview Chapter 5: Supplementary Section 927: Contributions not made by public bodies nor eligible for tax relief
2343.This section qualifies the general rule in section 926 by providing that contributions not made by public bodies may still be eligible as deductible expenditure in certain circumstances. The section is based on section 532 of ICTA and section 536 of CAA. The corresponding rule for income tax is in section 604 of ITTOIA.