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BPR6 (ITA) – The application of section 24C in the context of a repair and maintenance contract (Section 24C)

Posted on January 23, 2019 by admin_kmos
Posted in BPR6 (ITA) - (Policy guidance on the subject provided in Interpretation Note 78 "Allowance for future expenditure on contracts") The application of section 24C - repair and maintenance contract

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← BPR7 (ITA) – Service fees received by a non-resident labour broker ( “Gross income” definition, paragraph 2 of Fourth Schedule, SA-UK DTA)
BPR5 (ITA) – ​Whether dividend income received by a trust retains its nature in the hands of the beneficiaries on distribution thereof, by the trust, in the same tax year (Sections 10(1)(k)(i), 25B) →

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