← Economic Expansion Incentives (Relief from Income Tax) Act 1967

Economic Expansion Incentives (Relief from Income Tax) Act 1967 s 49

s 49 No investment allowance for certain expenditure

49. No investment allowance may be granted for any amount of fixed capital expenditure incurred on the acquisition of any know‑how, patent rights or productive equipment for which an allowance has been claimed under section 19A(2A), (2B) or (2BAA) or 19B(1A), (1B) or (1BAA) of the Income Tax Act 1947.[74A [29/2010; 37/2014]

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