Malaysia legislation
Section 23A
Section 23A
The acquirer shall be deemed to have incurred qualifying expenditure in relation to the asset of an amount equal to the sum ascertained under paragraph 22
and in relation to the asset—
(a)
the date on which the acquirer shall be deemed to have incurred the expenditure;
(b)
the withdrawal of any allowance which would but for paragraph 22 and this paragraph fall to be made to the disposer;
(c)
the amount of any allowance or charge to be made to or on the acquirer;
and
(d)
such other matters as may be considered necessary by the Minister, shall be determined in such manner as may be prescribed by rules to be made for the purposes of paragraphs 21A and 22 and this paragraph.
Interpretation