Writing-down and balancing allowances and balancing charges (ss 55-56A)

Contents

Section 55 – Determination of entitlement or liability [CAA 2001 s 55] Section commentary
Section 56 – Amount of allowances and charges [CAA 2001 s 56] Section commentary
Section 56A – Writing-down allowances for small pools [CAA 2001 s 56A] Section commentary

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