Related Commentary  

172(1)  Expenditure is excluded for the purposes of section 170 so far as it has been, or is to be, met (directly or indirectly) by–

(a)the Crown,

(b)a government or local or other public authority (whether in the United Kingdom or elsewhere), or

(c)any person other than the person incurring the expenditure.

172(2)  This is subject to the following exceptions.

172(3)  Expenditure is not excluded for the purposes of section 170 if it is met (directly or indirectly) by a grant–

(a)made under Northern Ireland legislation, and

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