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    <description>Substitution in Explanation 3 to section 32(1) replaces the phrase &quot;the expressions &#039;assets&#039; and &#039;block of assets&#039;&quot; with &quot;the expression &#039;assets&#039;&quot;, narrowing the statutory terminology to a single expressive term and altering the reference to depreciable property and the grouping concept previously denoted as a &#039;block of assets&#039;.</description>
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      <description>Substitution in Explanation 3 to section 32(1) replaces the phrase &quot;the expressions &#039;assets&#039; and &#039;block of assets&#039;&quot; with &quot;the expression &#039;assets&#039;&quot;, narrowing the statutory terminology to a single expressive term and altering the reference to depreciable property and the grouping concept previously denoted as a &#039;block of assets&#039;.</description>
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