s 537 Conditions for contribution allowances under Parts 2 , 2A ... and 5
(1) This section gives general conditions for making contribution allowances under Parts 2 , 2A ... and 5 . (2) The general conditions are that— (a) a person (“ C ”) has contributed a capital sum to expenditure on the provision of an asset, (b) the expenditure would (ignoring section 532(1))— (i) have been regarded as wholly incurred by another person (“ R ”), and (ii) if R is not a public body, have entitled R to allowances under Part 2 , 2A ... or 5 or to allocate the expenditure to a pool under Part 2, and (c) C and R are not connected persons. (3) In this section “ public body ” means the Crown or any public or local authority in the United Kingdom. (4) In this Chapter “ relevant activity ” has the meaning given by section 536(5).