Paragraph 8
(1)
Section 217 (restrictions on allowances) is amended as follows.
(2)
In subsection (1), for “a first-year allowance is not” substitute “ no annual investment allowance or first-year allowance is ”.
(3)
In subsection (2), after “Any” insert “ annual investment allowance or ”.
(4)
In the heading, after “No” insert “ annual investment allowance or ”.