Section 17
Schedule 3 to the principal Act is amended—
ActIn forceProvision 17 of 19
Section 17
(a)
by renumbering the existing paragraph 70a as subparagraph 70a(1);
Finance 15
(b)
in subparagraph 70a(1) as renumbered, by deleting the words
“, an intangible asset,”; and
(c)
by inserting after subparagraph 70a(1) as renumbered the following subparagraph:
“(2) Notwithstanding subparagraph (1), the Minister may prescribe any other assets as assets which are excluded from the definition of “plant”.”.