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TSCA Section 4 Test Rules US EPA

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No 39 of 1997, Section 980, Revenue Tax Briefing

WebSection 980 TCA 1997. Where there is a transfer of certain assets for . consideration … Web(1) Subject to the Tax Acts, where a person carrying on a trade in any chargeable period has incurred capital expenditure on the provision of machinery or plant for the purposes of the trade, an allowance (in this Chapter referred to as a “ wear and tear allowance ”) shall be made to such person for that chargeable period on account of the wear … Websubsequent sale of the asset (section 552, Taxes Consolidation Act 1997 (TCA 1997)). Expenditure wholly and exclusively incurred on the asset (such as for land and buildings) which enhances its value is also allowed provided that expenditure either: • Is reflected in the state or nature of the asset at the time of disposal. high point technic sdn bhd