The substitution system uses 4 letters. With:
$x = \frac{\pi}{7}$
, $c = \cos(x)$
and $s = \sin(x)$
They are: two squares of side lengths $1$
and $2-c-s$
; a rectangle with sides $c+s$
and $2-c-s$
: and a right triangle with legs $c$
and $s$
.
The substitution is indicated in the figure. Up to our knowledge, this was the first example of a substitution where the tiles occur in infinitely many orientations.
Obviously, the substitution is not primitive.
Important: The substitution must be started with the large square to get anything interesting.