I have a vague feeling that this applies to any computer related investment 
and depends on what the use/context is. It has to be considered NEW. 
Therefore an estate agent investing in a computer and digital camera can 
count the camera but a photographer has to show the replacement element in 
the calculation. My accountant explained that before this allowance new 
software could only be offset 25% per annum but Upgrades could be offset at 
100%. 

Another reason to look forward to going back to work when I can phone and get 
answers.

Bob Croxford 



In a message dated 30/12/02 15:28:39, sam writes:

<< My information is that it relates to any computer or piece of equipment 
that
cannot operate without the use of a computer, that should include computer
related printers, digital backs etc. I also seem to remember someone saying
that the period had been extended, not quite sure when to though.

Regards

Sam Moxon >>

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