It brings about an asset which is fixed in nature and an advantage with an

It brings about an asset which is fixed in nature and

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It brings about an asset, which is fixed in nature and an advantage with an enduring benefit.
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31 DEDUCTIONS Repairs Replacement or renewal of something that has become defaced or worn down by use or possibly wear and tear. Are distinct from improvements, additions or alterations. Substantial reconstruction does not constitute repairs even though the work may have avoided effecting repairs, which would otherwise have been necessary.
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32 DEDUCTIONS Repairs Notional repair content of an improvement is not allowable. If repair work is undertaken alongside improvements, and the cost be separately identified, the cost of the repairs is allowable. Repairs undertaken prior to the article or property being brought into use are capital in nature. Cases of Rhodesia Railways V C.T. Bechuanaland and Solarwitch .
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