(1) Section 291A of the Principal Act is amended -
(a) in subsection (6)(a) by substituting "paragraphs (b), (ba) and (c)" for "paragraphs (b) and (c)",
(b) in subsection (6)(b) -
(i) by substituting "paragraph (a) and, where applicable, paragraph (ba)" for "paragraph (a)" where it first occurs in each of subparagraphs (i) and (ii), and
(ii) by substituting "paragraphs (a) and (ba)" for "paragraph (a)" in each other place where it occurs in each of subparagraphs (i) and (ii),
(c) by inserting the following after paragraph (b) of subsection (6):
"(ba) Where the relevant trade (referred to in paragraph (a)) carried on by the company for an accounting period comprises relevant activities relating to a specified intangible asset or specified intangible assets the capital expenditure on which asset or assets includes -
(i) capital expenditure incurred by the company before 11 October 2017 (referred to in this paragraph as 'the earlier period'), and
(ii) capital expenditure incurred
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