Assume the company in Question 46.1 pays tax at 30%, on 30 September each year, nine months after the end of its financial period. The company receives 20% writing-down allowances on the cost of equipment and will receive the allowances for 2013 expenditure to be offset against the tax payable on the profits for 2013. 100% capital allowances were received on the old equipment sold in 2014 and the receipts from the sale of the old equipment must, therefore, be treated as taxable income of 2014. Show the impact on the cash flows of these tax items.