Section 17

dengan memasukkan selepas perenggan 11, perenggan 11A yang berikut—

"11A. Subject to this Schedule, where in the basis period for a year of assessment a person has for the purposes of a business of his which consists of the construction of any works, roads, structures and buildings incurred qualifying plant expenditure on the provision of machinery or plant used directly in the construction of such works, roads, structures and buildings, there shall be made to him in relation to the source consisting of that business for that year an allowance instead of the allowance under paragraph 10 equal to three-tenths of the expenditure, unless he elects in writing, when claiming an allowance for that year in respect of that expenditure, that the allowance be equal to one-fifth of that expenditure.";

dengan memasukkan perkataan "or 11^" selepas angka "11" di mana jua ianya terdapat dalam perenggan 13(b),

dengan memotong perkataan "of the residual expenditure at the end of that period" dan memasukkan perkataan "of that expenditure" selepas perkataan "may be prescribed" dalam perenggan 15;

dengan memasukkan selepas perenggan 15, perenggan 15A yang berikut—

"15A. Subject to this Schedule, where a person has for the purposes of a business of his incurred qualifying plant expenditure in relation to an asset more than six years prior to the beginning of the basis period for the year of assessment 1981 and an annual allowance was made to him in relation to that source consisting of that business for a year of assessment prior to the year of assessment 1981 in respect of that expenditure, he may elect in writing that an annual allowance be made to him equal to one-half of the residual expenditure, if any, for the year of assessment 1981 and the following year of assessment provided that he was the owner of the asset and it was in use for the purposes of his business at the end of the basis period for each of those years of assessment.";

dengan memasukkan angka "15," selepas perkataan "under paragraph" dalam perenggan 18;

dengan menggantikan perkataan "residual expenditure" dalam perenggan 19 dengan perkataan "qualifying plant expenditure"; dan

dengan menggantikan perkataan "value" selepas perkataan "exceeds the residual" dalam perenggan 35 dengan perkataan "expenditure".

Pindaan bagi Jadual 6