§ '.—(1) In section 22 of the Capital Allowances Act 1990 ("the 1990 Act") (first-year allowances), in subsection (3CC) (which restricts the expenditure on machinery and plant for use in Northern Ireland which is eligible for 100 per cent. allowances), after paragraph (b) there shall be inserted "; or
- (c) expenditure on the provision of a goods vehicle for the purposes of a trade which consists primarily of the conveyance of goods; or
- (d) unauthorised expenditure on the provision of machinery or plant for use primarily in—
- (i) agriculture, fishing or fish farming, or
- (ii) any relevant activity carried out in relation to agricultural produce, fish or any fish product for the purpose of bringing it to market."
§ (2) After subsection (3CC) of that section there shall be inserted—
§ "(3CD) For the purposes of subsection (3CC) above—
- (a) expenditure is unauthorised expenditure unless it is authorised, for the purposes of subsection (3CA) above, by the Department of Agriculture for Northern Ireland; and
- (b) 'relevant activity' means transportation, storage, preparation, processing or packaging.
§ (3CE) An authorisation given, for the purpose of subsection (3CA) above, by the Department of Agriculture for Northern Ireland—
- (a) may be given either specially (that is to say, so as to apply only to a specified item of expenditure or a specified person) or generally (that is to say, so as not only so to apply);
- (b) may, if given generally, be modified by that Department; and
- (c) may in any case be absolute or conditional."
§ (3) In subsection (10) of that section, after "section" there shall be inserted—
§ 'fish' includes shellfish;
§ 'fish farming' means the intensive rearing, on a commercial basis, of fish intended for human consumption;
§ 'fishing' means a trade, or part of a trade, which consists of the catching or taking of fish;
§ 'goods vehicle' has the same meaning as in the Road Traffic (Northern Ireland) Order 1995;".
§ (4) In section 22B of the 1990 Act (withdrawal of first-year allowance on change of use)—
- (a) in subsection (2)(a), for "the period of two years beginning with the date of the incurring of that expenditure" there shall be substituted "the relevant period"; and
- (b) after subsection (2) there shall be inserted—
§ "(2A) In subsection (2) above 'the relevant period' means—
- (a) where the expenditure concerned exceeds £3.5 million, the period of five years beginning with the date of the incurring of that expenditure, and
- (b) in any other case, the period of two years beginning with that date."
§ (5) After section 22B of the 1990 Act there shall be inserted—