அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 16 of the principal enactment is hereby amended as follows: -
(1)
in paragraph (a) of subsection (1) of that section, by the substitution for the words “the Capital allowances” of the words and figures “subject to subsections (3) and (3A), the Capital allowances”;
and
(2)
by the insertion immediately after subsection (3) of that section, of the following new subsection: -
“(3A) The total of the Capital allowances granted and calculated under the Fourth Schedule to this
Act in respect of a depreciable asset shall not exceed the cost of such depreciable asset in any circumstances.”.