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    <title>Amendment of Section 32</title>
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    <description>Amendment revises Section 32(1): it raises the monetary threshold in clause (iv) and limits clause (vi)&#039;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.</description>
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      <description>Amendment revises Section 32(1): it raises the monetary threshold in clause (iv) and limits clause (vi)&#039;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.</description>
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