Page 18 - Capital Allowances Recoupments Part 1 (CTA)
P. 18

Allowances on movable assets





             ACCOUNTING?                                                                       TAXATION?




                  Depreciation in                                                                  s 11(e)


            accordance with the

           accounting policy for


                              PPE



                          (IAS 16)                                                                   s 12B










                                                                                                     s 12C











                                                                                                     s 12E
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