Page 6 - F6 - Capital Allowances - Intellectual Property & Recoupments

Recoupments

 Acquisition of hired assets (s8(5))– done with

leases

 General recoupment (s8(4)(a))

 Donations, dividends/ disposal to CP (s8(4)(k))

 Deferred recoupment (s8(4)(e))

 Debt reduction (s19) – done with CGT

 Alienation, loss/destruction allowance s11(o)

 Limitation of losses from disposal of certain assets

(s20B)