ACCA Taxation (TX-UK) lectures Download Taxation (TX-UK) notes
Technical Problems
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As Machinery is a main pool asset, it qualifies for AIA. As the cost exceeds 200,000, the remaining 20,000 will then move to the Main Pool to be calculate it’s WDV @ 18%
In Example 3 the AIA is exceeded by 20,000 should that not be computed as special rate pool @ 8% ?
As Machinery is a main pool asset, it qualifies for AIA. As the cost exceeds 200,000, the remaining 20,000 will then move to the Main Pool to be calculate it’s WDV @ 18%