Page 3 - Capital Allowances Recoupments Part 3 (CTA)
P. 3

s 11(gB)                                                                     s 11(gC)






       • Requirements?                                                                          • Requirements?


       • Applicable to?                                         Intellectual                    • Applicable to?

                                                                Property +
       • Capital allowance?                                                                     • Exclusions?


       • From when?                                                                             • Capital allowance?


                                                                                                • From when?



                                                               Research &

                                                              Development









                                                             s 11D & s 23I


                                                                Excluded!
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