Page 5 - F6 Slide - Taxation - Lecture Day 3 F

Income from Employment

Deductions

• Repairs s11(d)

• Repairs to the machinery ,implements ,utensils used for trade

purposes.

• Repair is the restoration by renewal of decayed or worn out parts

by re-fixing what has become detached.

• Renewal is different from repair as it is the reconstruction of the

entirety or substantially the whole of the subject matter.

• Material maybe different.

• Repairs is also different from improvement as improvement

increases the income earning capacity and repairs is the restoration.

• For a repair to take place the original structure should have

deteriorated or damaged or weakened.

• Reconstruction of the entirety is not a repair.

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