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Investment deductions

Claiming losses from the disposal of investments
If you have realised a loss from the disposal of investments, such as shares, you must treat the loss in the correct manner. Losses are either capital losses or revenue losses and will be categorised according to whether the relevant income has been classed as capital gains or ordinary (business) income.
Depreciation and capital expenses and allowances
Capital allowance measures contain the rules for calculating the decline in value of depreciating assets.
Effective life of an asset
To use either of the depreciation methods, you have to work out how long the asset can be used to produce income - its effective life.
Interest, dividend and other investment income deductions
You can claim a deduction if you are able to show that you incurred expenses earning interest, dividend or other investment income.