Special provisions relating to business reorganisation.

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..... ons 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 first day of the financial year and ending on the day immediately preceding the date of business re .....

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