(n)     any deduction or allowance in respect of any asset or expenditure to the extent that amount –

 

(i)      is granted or paid to the taxpayer and is exempt from tax in terms of section 10(1)(yA); and

 

(ii)     is so granted or paid for purposes of the acquisition of that asset or funding of that expenditure: Provided that the provisions of this paragraph shall not apply if the grant or payment is in respect of programmes or schemes that the Minister has identified by notice in the Gazette for purposes of this paragraph;