17. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
Section 285A of the Principal Act is amended -
(a) in subsection (2), by substituting "person" for "company" in both places where it occurs,
(b) by substituting the following for subsection (5):
"Subsection (2) shall not apply where the energy-efficient equipment is leased, let or hired to any person.",
and
(c) in subsection (8), by substituting "person" for "company".