Special provisions relating to business reorganisation

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..... owed in accordance with the provisions of this section. (2) The amount of deduction allowable to the predecessor shall be determined in accordance with the formula - A x B /C Where A = the amount of deduction allowable as if the business reorganisation had not taken place; B = the number of days comprised in the period beginning with the 1st day of the financial year and ending on the day immediat .....

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