s 14F Expenditure on building modifications for benefit of disabled employees
14F.—(1) Subject to subsections (2) and (3), where any person being the owner or lessee of any premises and carrying on a trade, business or profession at those premises has incurred approved expenditure on any addition or alteration to those premises for the purpose of facilitating the mobility or work of any disabled employee, there is, in ascertaining the income of that person for the basis period during which the expenditure was incurred, allowed as a deduction an amount equal to that expenditure. (2) Where any person has been allowed a deduction under subsection (1), no deduction is allowed under any other provision of this Act in respect of the expenditure for which the deduction was allowed. (3) Where a person has been allowed a deduction or deductions under this section amounting to $100,000, whether for one or more years of assessment, no further deduction is allowed to that person under this section. (4) In this section, “approved” means approved by the Minister or such person as the Minister may appoint. (5) No approval may be granted under this section after 14 February 2023.[Act 30 of 2023 wef 15/02/2023] [14H