Page 13 - F6 - Capital Allowances - Part 3

Deferred Recoupment (s8(4)(e))

Implications of s8(4)(e):

Depends on type of replacement asset

Depreciable asset Not a depreciable asset

Recoupment deferred over

period of the allowances of Recoupment deferred

the replacement asset until asset is disposed of

If asset is replaced by > 1 asset – apportion

recoupment between replacement assets