Page 38 - Capital Allowances Recoupments Part 1 (CTA)
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Recoupments: General recoupment provision s 8(4)(a)
a 8(4)(a)
Sections recouped in terms of s 8(4)(a):
ss 11 – 20, 24I and 24J
Sections that could not be recouped ito s 8(4)(a):
- a 11(k), a 13(3), par (jA) of Gross Income in s 1, and
- any amount applied to reduce the cost or expenditure incurred
to reduce a debt in terms of section 19.
