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Allowance in respect of machinery temporarily out of use.
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3.—The provisions of the Income Tax Acts relating to the deduction to be allowed in respect of diminished value by reason of wear and tear shall have effect as if the references therein to diminished value by reason of wear and tear during the year of any machinery or plant included references to diminished value by reason of any machinery or plant having been temporarily out of use at any time during the year through circumstances attributable, directly or indirectly, to the present national emergency (including circumstances continuing after the termination of that emergency).
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