Page 14 - Capital Allowances Recoupments Part 1 (CTA)
P. 14

Allowances on movable assets





              ACCOUNTING?                                                                      TAXATION?





                  Depreciation in                                                                  s 11(e)


            accordance with the

           accounting policy for


                              PPE
                                                                                                     s 12B

                          (IAS 16)









                                                                                                     s 12C











                                                                                                     s 12E
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