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”.
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”.