Statute
Section 50 — Taxation of Chargeable Gains Act 1992: Expenditure reimbursed out of public money.
Text of the provision Official document
Expenditure reimbursed out of public money.
50 There shall be excluded from the computation of a gain any expenditure which has been or is to be met directly or indirectly by the Crown or by any Government, public or local authority whether in the United Kingdom or elsewhere.
Official source: legislation.gov.uk
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