(3)The variation in liability shall be added or reduced from the—(a)actual cost of the asset as referred in section 39; or(b)expenditure of capital nature referred to in section 32(i) or 45(1)(a)(i); or(c)cost of acquisition of a capital asset (not being a capital asset referred to in section 74) for the purpose of section 72, and the amount arrived at after such addition or deduction shall be taken to be the actual cost of the asset or the amount of expenditure of a capital nature or, as the case may be, the cost of acquisition of the capital asset.
