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    <title>Amendment of section 24</title>
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    <description>An amendment to section 24 inserts a proviso, effective from the first day of April, 2000, providing that where property is acquired or constructed with capital borrowed on or after the first day of April, 1999 and such acquisition or construction is completed before the first day of April, 2001, the first proviso shall have effect as if the originally stated monetary amount were substituted by a higher monetary amount for those qualifying transactions.</description>
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      <description>An amendment to section 24 inserts a proviso, effective from the first day of April, 2000, providing that where property is acquired or constructed with capital borrowed on or after the first day of April, 1999 and such acquisition or construction is completed before the first day of April, 2001, the first proviso shall have effect as if the originally stated monetary amount were substituted by a higher monetary amount for those qualifying transactions.</description>
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