s 532 The general rule excluding contributions
(1) For the purposes of this Act, the general rule is that a person (“ R ”) is to be regarded as not having incurred expenditure to the extent that it has been, or is to be, met (directly or indirectly) by— (a) a public body, or (b) a person other than R. (2) In this Chapter “ public body ” means the Crown or any government or public or local authority (whether in the United Kingdom or elsewhere). (3) The general rule does not apply for the purposes of Part 9 (dredging allowances). (4) The general rule is subject to the exceptions in sections 534 to 536.