Page 11 - F6 - Capital Allowances - Movable & Immovable Assets
P. 11
Factory Buildings (s13(1))
Allowance calculated
on "COST"
Effected for purpose of
increasing/improving
industrial capacity
Cost of building
Plus: improvements
Less: Recoupment on replacement asset
See later
What if building was acquired for
no consideration?
What if a lump sum was paid for the
land and the building?
