(11)"block of assets" means a group of assets falling within a class of assets comprising—(a)tangible assets, being buildings, machinery, plant or furniture ;(b)intangible assets, being know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, [not being goodwill of a business or profession,]in respect of which the same percentage of depreciation is prescribed ;
