Page 23 - F6 - Special Deductions

Repairs s11(d)

Repairs Improvements

Damaged/deteriorated Addition to existing

and is restored to structure OR

original condition Improve appearances,

(needed replacement) usefulness or increase

income-earning capacity

Deductible s11(d) Capital of nature

Materials used does not need to be identical to original

materials replaced (only to original condition)

CIR v African Products Manufacturing