Page 15 - Capital Allowances Recoupments Part 3 (CTA)
P. 15
Syllabus:
Sections to consider at the reduction of debt?
Section INCOME TAX ACT KL
19 Recoupment: Reduction of debt 3
(context will indicate whether it is a commercial
decision or a donation)
8(4)(a) General recoupment
Par EIGHTH SCHEDULE KL
12A Reduction of debt 3
39 Capital losses iro disposal to connected persons 3
56 Disposal by creditor of debt owed by connected 3
person
SILKE:
Chapter 9: 9.10.7
Chapter 28: 28.7.3
