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