Finance Act 2007 · s 8

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s 8Amendment of section 34

Subsection 34(6) of the principal Act is amended—

(a)

in paragraph (e), by inserting after the word “equipment”

the words “, or on the alteration or renovation of premises,”; and

(b)

by inserting after paragraph (h) the following paragraph:

“(ha) an amount equal to the expenditure incurred by a company on the provision of infrastructure in relation to its business which is available for public use, subject to the prior approval of the Minister:

Provided that where a deduction has been made under this paragraph, no further deduction of the same amount shall be allowed under subsection 44(6);”.