MT · S.L. 123.1
Deduction For Wear And Tear Of Plant (S.L. 123.1)
Contents
- Art. 1 Title.
- Art. 2 Interpretation. Cap. 123.
- Art. 3 Deductions for wear and tear.
- Art. 4 Classification of assets.
- Art. 5 Permissible deductions.
- Art. 6 Cost of asset.
- Art. 7 Deductions in relation to date of acquisition of asset.
- Art. 8 Transfer of asset.
- Art. 9 Annual deduction in case acquisition not by onerous title.
- Art. 10 Deduction in relation to use and ownership of asset.
- Art. 11 Asset used for production of income and other purposes.
- Art. 12 Assets on which previous allowances were claimed.
- Art. 13
- Art. 14
- Art. 15
- Art. 16
- Art. 17
- Art. 18