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D. INCOME FROM BUSINESS

28. INCOME FROM BUSINESS

29. DISTINCT AND SEPERATE BUSINESS

30. COMPUTATION OF INCOME FROM BUSINESS

31. GROSS EARNINGS

32. DEDUCTIONS FOR BUSINESS EXPENDITURE

33. DEDUCTIONS FOR OPERATING EXPENDITURE

34. DEDUCTIONS FOR PERMITTED FINANCE CHARGES

35. COMPUTATION OF CAPITAL ALLOWANCES

36. COMPUTATION OF DEPRECIATION

37. DEDUCTION FOR INITIAL DEPRECIATION

38. DEDUCTION FOR TERMINAL ALLOWANCE

39. DEDUCTION FOR SCIENTIFIC RESEARCH AND DEVELOPMENT ALLOWANCE

40. PROFIT ON TRANSFER OF A BUSINESS CAPITAL ASSET

41. SPECIAL PROVISIONS RELATING TO BUSINESS REORGANISATION

42. MEANING OF ACTUAL COST

43. MEANING OF WRITTEN DOWN VALUE, ADJUSTED VALUE OF ASSETS, ETC.







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