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MT · S.L. 123.1

Deduction For Wear And Tear Of Plant (S.L. 123.1)

En vigueur18 articlesTexte vérifié le 24.10.2026

Sommaire

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