17(1)In subsection (1)—
(a)in paragraph (a), for “machinery or plant” substitute “plant or machinery”, and
(b)omit paragraph (b) and the word “or” before it.
(2)In subsection (2)—
(a)for “qualifies as machinery or plant” substitute “qualifies as plant or machinery”, and
(b)for “Part II of the 1990 Act as machinery or plant” substitute “Part 2 of the Capital Allowances Act as plant or machinery”.
(3)In subsection (3), omit paragraph (b) and the word “and” before it.
(4)In subsection (4)(a), after “subsection (3) above” insert “or section 63(2) of the Capital Allowances Act”.