Schedule 6

SIXTH SCHEDULESections 19(2), (2AB), (2A), 19A(2FA) and (2G) and 106(1) and (3)Number of years of working life of assetItem Number of years of working life of asset1.Aircraft 52.Bank vaults 163.Building and construction equipment (including assets such as rollers, mixers, piling and drilling plants, loaders, dumpers, excavators, bulldozers and support structure) 64.Cable cars and equipment 125.Cables and related assets 166.Containers used for the carriage of goods by any mode of transportation 107.Electric, gas, water and steam, utility plant (including tanks and generators) 168.Electrical equipment (including assets such as electrical and industrial apparatus, domestic and commercial appliances, air‑conditioning and ventilating equipment) 89.Electronic equipment (including assets such as electronic detection, guidance, control, radiation, computation, test and navigation equipment) 810.Equipment used in personal and professional services (including assets used in the provision of personal and professional services which are not elsewhere classified) 1011.Farming equipment 812.Fire safety device 1013.Floating and dry docks 1614.Gas cylinders 1615.Manufacturing and industrial processing plant and machinery 616.Materials and passenger handling equipment (including assets such as lifts, escalators, weighing machines, conveyor belts, forklifts, lifting gears, trolleys and cranes) 617.Motion picture films 518.Musical instruments and other related assets 1019.Office equipment: (a)furniture and fixtures (including furniture and fixtures which are not a structural component of a building) 10(b)data handling equipment (including typewriters, calculators, adding and accounting machines, copiers and duplicating equipment) 8(c)telecommunication equipment 1020.Plant for recreation and amusement purposes (including assets used in the provision of entertainment services on payment of a fee or admission charge, as in the operation of bowling alleys, billiard and pool establishments, theatres, cinemas, concert halls, amusement parks and miniature golf courses) 1021.Railway wagons, lines and related equipment 1622.Transport equipment: (a)buses 6(b)business service passenger vehicles 6(c)taxis 5(d)trucks, lorries, trailers and vans 6(e)motor cycles and bicycles 823.Vessels, barges, tugs and similar water transportation equipment 1624.Wholesale and retail trade service assets (including assets used in such activities as the operation of restaurants and cafes) 8.