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    <title>Amendment of section 295</title>
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    <description>An amendment adds a clause specifying that the law will set the extent to which, and the conditions subject to which, expenditures of the type covered by the general business expenditure provision may be allowed, thereby providing a statutory basis for limits and qualifying conditions on such deductions.</description>
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      <description>An amendment adds a clause specifying that the law will set the extent to which, and the conditions subject to which, expenditures of the type covered by the general business expenditure provision may be allowed, thereby providing a statutory basis for limits and qualifying conditions on such deductions.</description>
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