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, ³[not being goodwill of a business or profession,]

in respect of which the same percentage of depreciation is prescribed ;