prohibited deductions

Private Maintenance

Section 23a

Dmestic or private expenditure

Section 23b

Recoverable expenditure

Section 23c

Interest, penalties and taxes

Section 23d

Provisions and Reserves

Section 23e

Expendtiure incurred to produce exempt income

Section 23f

Non trade expenditure

Section 23g

Notional interest

Section 23h

Deductions claimed against any retirement fund lump sum benefits and retirement lump sum withdrawal benefits

Section 23i

Expenditure incurred by labour brokers and personal service providers

Section 23k

Restraint of trade

Section 23l

Expenditure relating to employment or an office held

Section 23m

Unlawful activities

Section 23o

Expeniture incurred in the production of foreign dividends

Section 23q

Premiums in respect of insurance policies against illness, injury, disability, unemployment or death of a person

Section 23r