Page 20 - F6 - Capital Allowances - Intellectual Property & Recoupments

Limitation Of Losses From Disposal Of Certain Assets

(s20b)

Limitation of losses from disposal of certain assets

 s11 (o) allowance - disregarded if the full

consideration does not accrue to a person in that

y.o.a

 Allowance will be deductible in a following year

when fulll consideration accrued (incl. income)