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MY ACCA MOCKS

Ch 8: Capital Allowances

*This F6 (TX) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Qualifying Expenditure, Relief for Capital Allowances, Assets Deemed as Plant, Assets Excluded from Plant, Main Pool (General Pool), Annual Investment Allowance (AIA), First-Year Allowances (FYA), Writing Down Allowances (WDA), Cessation of Trade, Balancing Allowance (BA), Qualifying Expenditure for the Special Rate Pool, Balancing Adjustments on Disposal of Assets, Value-Added Tax (VAT).

“F6 (TX) Summary Notes” by ACCA Online Academy.Com. For All Chapters (Pdf) Click below:

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