Page 4 - Capital Allowances Recoupments Part 3 (CTA)
P. 4

s 11(gB)



                                                                          • expenditure actually incurred

                                                                          • in the production of income

                                                                          • for:

        • Requirements?                                                      → Registration

                                                                             → Extension of registration

                                                                             → Renewal of registration

                                                                                                        of a…





                                                                          • Patent

                                                                          • Model
        • Applicable to what?                                             • Design



                 How does it differ from                                  • Trademark
                     section 11(f)(1)(iii)?


        • Capital allowance?                                                  100% of expenditure during yoa
                                                                                                   incurred




        • From when?                                                               on/after 2 November 2006
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