Page 4 - F6 - Special Deductions
P. 4

Restraint of Trade Payments (s 11(cA))







         S11(a)?                             Prohibited
                                                s 23(l)




         Therefore s11(cA) IF:

             Paid to a natural person/labour broker/PSP


            AND


             Incl. in gross income (par cA) for receiver





                        Amount deductible is ltd to:



         The LESSER of payment divided by:


             Number of years, or part thereof, during

                which the restraint of trade will apply


            OR


             3
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