Search results with tag "Qualifying plant"
INLAND REVENUE BOARD OF MALAYSIA ACCELERATED …
lampiran2.hasil.gov.mySESB is eligible to claim ACA i.e the ‘Qualifying Plant Allowances” for the capital expenditure on the new bus. 7.2 Machinery or plant used in certain industries – Income Tax (Qualifying Plant Initial Allowances) Rules 1998 [P.U. (A) 294/1998] 7.2.1 Effective year of assessment 1998, ACA in the form of IA is
INLAND REVENUE BOARD OF MALAYSIA QUALIFYING PLANT …
www.hasil.gov.myPublic Ruling No. INLAND REVENUE BOARD OF MALAYSIA QUALIFYING PLANT AND MACHINERY FOR CLAIMING CAPITAL ALLOWANCES 12/2014 Date Of Publication:31 December 2014
Super-deduction and other first-year allowances - GOV.UK
assets.publishing.service.gov.uk15. The super-deduction is a 130% first-year allowance for qualifying plant and machinery expenditure which would ordinarily be relieved at the main rate writing down allowance at 18%. The 50% special rate first-year allowance provides relief for qualifying expenditure that would ordinarily be relieved at the special rate writing down allowance ...