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AI Summary of 26. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
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26. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
Section 285A of the Principal Act is amended, in subsection (1), in the definition of "relevant period", by the substitution of "31 December 2030" for "31 December 2025".