Depreciation allowance threshold increased and asset list narrowed, with ships, aircraft and post installed machinery newly included. Amendment revises Section 32(1): it raises the monetary threshold in clause (iv) and limits clause (vi)'s reference to items 1-24 of the Ninth Schedule; the second proviso is redrafted to alter conjunctions in its subclauses and to add a new subclause (c) covering ships or aircraft acquired after 1st March 1976 and machinery or plant installed after that date.