Page 8 - Capital Allowances Recoupments Part 3 (CTA)

Recoupments: General recoupment provision s 8(4)(a)

s 8(4)(a)

• Sections recouped in terms of s 8(4)(a):

• ss 11 – 20, 24I and 24J

• Sections that could not be recouped ito s 8(4)(a):

- s 11(k), s 13(3), par (jA) of Gross Income in s 1, and

- any amount applied to reduce the cost or expenditure incurred

to reduce a debt in terms of section 19.