2(1)In subsection (1) of section 124 (expenditure qualifying for allowances)—
(a)for “this Part, including” there shall be substituted “writing-down allowances or”; and
(b)in paragraph (b), for “this Part” there shall be substituted “writing-down allowances or, as the case may be, section 122”.
(2)In subsection (2) of that section, for “this Part” there shall be substituted “writing-down allowances”.