Page 7 - Capital Allowances Recoupments Part 3 (CTA)
P. 7

How does it work?







      Disposal                                                                                                       Proceeds








                                                  Capital                       Capital                          CGT Chpt 28

                                                  growth                        growth



      Purchase/

      Acquisition                                                                                                   Cost price



                                                                 s 11(e)
          Wear-                                                                                                  Recoupment

          and-tear                                               s 12C


                                                                 s 12E



                                                                 s 13                                                  Tax value
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