Page 37 - Capital Allowances Recoupments Part 1 (CTA)
P. 37

How does it work?








      Disposal                                                                                                       Proceeds








                                                  Capital                       Capital                          CGT Chpt 28

                                                  growth                        growth



      Purchase/

      Acquisition                                                                                                   Cost price



                                                                 s 11(e)
          Wear-                                                                                                  Recoupment

          and-tear                                               s 12C


                                                                 s 12E



                                                                 s 13                                                  Tax value
   32   33   34   35   36   37   38   39