*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).
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