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Version status: In force | Document consolidation status: No known changes
Version date: 1 January 2017 - onwards
Version 2 of 2

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".