S.L. 123.1 Art. 11Asset used for production of income and other purposes.

Where an asset is used both in the production of the income and for other purposes, annual deduction for wear and tear shall in all cases be computed in accordance with these rules, but the deduction to be allowed in each year in respect of such deductions so computed, shall be reduced in the proportion of the use of the asset in the production of the income to its total use.