Paragraph 6
(1)
Section 205 (reduction of first-year allowances) is amended as follows.
(2)
In subsection (1), after “any” insert “ annual investment allowance or ”.
(3)
In the heading, after “of” insert “ annual investment allowance and ”.
Section 205 (reduction of first-year allowances) is amended as follows.
In subsection (1), after “any” insert “ annual investment allowance or ”.
In the heading, after “of” insert “ annual investment allowance and ”.