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Deduction for terminal allowance

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..... erson shall be allowed a terminal allowance in respect of a block of asset if,- (a) the block of assets have ceased to exist by reason of being demolished, destroyed, discarded or transferred during t .....

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..... that block, acquired during the financial year; and C = the amount accrued or received in respect of the assets which are demolised, destroyed, discarded or transferred during the financial year toget .....

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