Page 12 - Capital Allowances Recoupments Part 3 (CTA)
P. 12
Limitations of losses from disposal of certain assets
s 20B
prohibits s 11(o)
If the full consideration does not accrue to the TP during the yoa that the
disposal of the asset takes place!
• When will the TP be allowed to get the s11(o) deduction?
• What if you can prove that no further accrual will take place?
Work through Silke Example 9.42
