(1) The value of any computer equipment of an undertaking -
(a) in the financial year of the undertaking in which it is purchased, shall be not greater than three-quarters of the cost thereof to the undertaking;
(b) in the first financial year thereafter, shall be not greater than one-half of that cost;
(c) in the second financial year thereafter, shall be not greater than one-quarter of that cost; and
(d) in any subsequent financial year, shall be left out of account for the purposes for which this Part applies.
(2) The value of any office machinery (other than computer equipment), furniture, motor vehicles and other equipment of an undertaking, shall be, in the financial year of the undertaking in which it is purchased, not greater than one-half of the cost thereof and shall be, in any subsequent financial year, left out of account for the purposes for which this Part applies.