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Legal Counsel – Interpretation and Rulings – Interpretation Notes 101–120

Legal Counsel – Interpretation and Rulings – Interpretation Notes 101–120

16 August 2023 – Income Tax Act, 1962: The following Interpretation Notes were updated:

  • Interpretation Note 110 (Issue 2) – Leasehold improvements
  • Interpretation Note 109 (Issue 2) – Lease premiums
  • Interpretation Note 107 (Issue 2) – Deduction in respect of commercial buildings
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