B3.112 Capital allowances for contributions to expenditure (contribution allowances)Capital allowances ('contribution allowances') can be made to a person who contributes a capital sum to expenditure on the provision of an asset. The general conditions that apply are1: (a) a person ('C') has contributed a capital sum to expenditure on the provision of an asset or (in the case of structures and buildings allowance) expenditure which is qualifying expenditure (b) the expenditure would (ignoring the general rule excluding contributions; see B3.111): (1) have been regarded as wholly incurred by another person ('R'), and (2) if R is not a public body (see B3.111) in the UK, have entitled R to allowances under the capital allowances code for plant and machinery, structures and buildings or mineral extraction, or to allocate the expenditure to a pool under the plant and machinery code, and (c) C and R are not connected
Capital allowances ('contribution allowances') can be made to a person who contributes a capital sum to expenditure on the provision of an asset. The general conditions that apply are1:
(a) a person ('C') has contributed a capital sum to expenditure on the provision of an asset or (in the case of structures and buildings allowance) expenditure which is qualifying expenditure
(b) the expenditure would (ignoring the general rule excluding contributions; see B3.111):
(1) have been regarded as wholly incurred by another person ('R'), and
(2) if R is not a public body (see B3.111) in the UK, have entitled R to allowances under the capital allowances code for plant and machinery, structures and buildings or mineral extraction, or to allocate the expenditure to a pool under the plant and machinery code, and
(c) C and R are not connected
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