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Graphoprint Ltd, a printing company, made a capital gain on the sale of one of its freehold factories which was sold on 30 June 2003. The company elected to hold over this gain against expenditure on a fixed printing press acquired on 1 September 2003. The printing press ceased to be used for the purposes of the company's trade on 30 July 2012, and was subsequently sold on 1 January 2013. On which date does the held over gain become chargeable? A. 30-Jun-13 B. 01-Sep-13 C. 30-Jul-12 D. 01-Jan-13 |