s 6
In forceCertain allowances and deductions transferable
Part IPreliminary
6 Certain allowances and deductions transferable
Where a production unit is sold or transferred, any:
(a)
depreciation calculated in accordance with generally accepted accounting principles; or
(b)
capital recognition deduction in relation to items representing eligible capital assets expenditure sold or transferred with the production unit,
shall continue in the same manner and to the same extent as if the production unit and the items had not been sold or transferred.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.