531. General provisions.

For the purposes of the provisions relating to disposals of know-how, sales of patent rights and relief for expenses on patent income1, the general rule is that a person ('A') is to be regarded as not having incurred expenditure so far as it has been, or is to be, met (directly or indirectly) by a public body2 or by another person3.

Despite this general rule, A is to be regarded as having incurred expenditure so far as: (1) the person meeting A's expenditure ('B') is not a public body; and (2) no contribution allowance can be made in respect of