CTHRepealedAct
Taxation (Deficit Reduction) Act (No. 1) 1993
22Depreciation
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22 Depreciation
Section 54 of the Principal Act is amended by inserting after subsection (3) the following subsection: (3A) The rule in subsection (3) does not apply in relation to property to the extent (if any) to which a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986) is constituted by the use of the property.