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Syllabus B2. Capital allowances

Syllabus B2

Capital allowances 2 / 6

a) Explain the principles relating to capital allowances on plant and machinery
    i) definition of plant
    ii) cars
    iii) private use assets
    iv) short life assets
    v) hire purchase and leasing
    vi) special rate pool.
b) Prepare capital allowance computations for plant and machinery
    i) writing down allowances
    ii) annual investment allowance
    iii) restrictions.