Paul Hype Page & Co.
Certified Public Accounting Firm
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Where unutilised capital allowances/losses are claimed and part of the capital allowances/losses is to be disre
Box 19 is to be completed with "1" (Yes)
Box 19a is to be completed with "2" (No)
You may leave Box 20 blank since no unutilised capital allowance/loss is claimed under Sections 23(5) and 37(15).
The amount of capital allowances/losses disregarded should be shown in the tax computation.
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