Section 23 (information relating to first-year allowances) shall be amended as follows.

In subsection (1) the words “by a person other than a company”, the words from “, and a” to “an allowance,” and, in paragraphs (b) and (c), the words “or deduction” shall be omitted.

In subsection (2) the words “other than a company” and the words from “, or a” to “company,” shall be omitted.