Clause 27

by inserting, immediately after subsection (1H), the following subsection:“(1J) Notwithstanding section 19, where a person proves to the satisfaction of the Comptroller that he has incurred capital expenditure on the provision of a website for the purposes of a trade, business or profession carried on by him, he shall be entitled to an allowance of 100% in respect of the capital expenditure incurred on the provision of that website, and for this purpose, a website is deemed to be machinery or plant.”;

by renumbering the existing subsection (1J) as subsection (1K); and

by deleting the full-stop at the end of paragraph (o)(ii) of subsection (6) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:“(p)“website” means a collection of programmes, data and images which is accessible over the Internet or any network using a browser or any other form of access.”.