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SBA Allowance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › SBA Allowance

  • This topic has 2 replies, 2 voices, and was last updated 3 years ago by Aayush98.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • March 6, 2022 at 7:55 am #649956
    Aayush98
    Member
    • Topics: 17
    • Replies: 9
    • ☆

    Dear Sir,

    Hope you are well.

    Kindly advise if the SBA allowance calculated is added to the capital allowances calculation which will be subtracted from the operating profit?

    Please confirm the same.

    Thank you.

    Aayush Shah

    March 7, 2022 at 10:04 am #650042
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Yes – the capital allowances to be deducted from the adjusted trading profit to compute the tax adjusted trading profit are the combination of the CA on plant and machinery and the SBA

    March 7, 2022 at 12:38 pm #650052
    Aayush98
    Member
    • Topics: 17
    • Replies: 9
    • ☆

    Hi,

    Thank you so much for the prompt clarification.

    I highly appreciate the same.

    Thank you.

    Aayush Shah

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