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Determination of depreciation.

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..... f all the business capital assets forming part of the relevant block of assets specified therein; and (b) "nil", in respect of any other business capital asset not forming part of any block of assets specified in the Fifteenth Schedule. (2) The depreciation allowance on assets referred to in section 37 shall, notwithstanding the fact that all business capital assets in any block of assets have cea .....

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