Page 3 - Capital Allowances Recoupments Part 1 (CTA)

Syllabus:
Section Important to note: KL

11(e) Write-off periods will be provided (Interpretation 3

Note: No. 47 & BGR No. 7) s 11(e)(ix) = excluded

12B Farming or production of renewable energy. 2
s 12B(1)(f) & 12B(4B) Excluded

12C “Process of manufacture/similar” will be stated. 3

s 12C(4A) Excluded

12E “Process of manufacture/similar” will be stated. 3

13 Tax value & allowances of buildings erected before 3

1 January 1989 will be provided. Excluded

s 13(8) & 13(1A)

13quin Commercial buildings 3

s 13quin(3) Excluded

13sex Residential units 3

13sept Low-cost residential units sold on loan account 3

8(4)(a) General recoupment provision 3