§ `The first year allowances in respect of capital expenditure on machinery and plant incurred after 13th March 1984 under section 41 of the Finance Act 1971 shall be an amount equal to two-thirds of the expenditure in respect of which it is made.`.
§ `The first year allowances in respect of capital expenditure on machinery and plant incurred after 13th March 1984 under section 41 of the Finance Act 1971 shall be an amount equal to two-thirds of the expenditure in respect of which it is made.`.