Deduction for terminal allowance
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.... 38. (1) A person shall be allowed a terminal allowance in respect of a block of asset if,- (a) the block of assets have ceased to exist by reason of being demolished, destroy....
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....nning of the financial year; B = the actual cost of any asset falling within that block, acquired during the financial year; and C = the amount accrued or receive....


TaxTMI