Asset cost adjustment for research-related capital assets: sale treated as higher actual cost; section 35 references expanded. Insertion of a proviso treats the actual cost of an asset representing capital expenditure on scientific research as increased by twenty-five per cent where such asset, after ceasing to be used for research and being used for business, is sold, discarded, demolished or destroyed; parallel substitutions expand cross references to include the clause covering capital expenditure on scientific research so those assets fall within the same recapture/computation provisions.