1986 Ed.]
Inland Revenue Rules
[CAP. 112
A 3
[Subsidiary]
Item
Rate of Depreciation
9. Shipping-
Ships, junks and sampans
10%
Lighters
10%
Tugs
10%
10. Sprinklers
10%
11. Domestic appliances
20%
12. Furniture (excluding soft furnishings)
20%
13. Room air-conditioning units
20%
14. Shipping-
Launches and ferry vessels
20%
Hydrofoils
20%
15. Taxi meters
20%
16. Type and blocks (if not dealt with on renewals basis)
20%
17. Aircraft (including engines)
30%
18. Bar syphon apparatus
30%
19. Bicycles
30%
20. Bleaching and finishing machinery and plant
30%
21. Concrete pipe moulds
30%
22. Electric cookers and kettles
30%
23. Electronic data processing equipment
30%
24. Electronics manufacturing machinery and plant
30%
25. Motor vehicles
30%
26. Plastic manufacturing machinery and plant including moulds
30%
27. Shipping-
Outboard motors
30%
28. Silk manufacturing machinery and plant
30%
29. Sulphuric and nitric acid plant
30%
30. Tank lorries
30%
31. Textile and clothing manufacturing machinery and plant
30%
32. Tractors-bull dozers and graders
30%
33. Weaving, spinning, knitting and sewing machinery
30%
34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service
20%
35. Any other machinery or plant, not specified in items 1 to 34...
10%
1. Belting.
SECOND PART
Item
2. Crockery and cutlery.
3. Kitchen utensils.
4. Linen.
5. Loose tools.
6. Soft furnishings (including curtains and carpets).
7. Surgical and dental instruments.
8. Tubes for X-ray and infra-red machines.
L.N. 81/74.