Clause 6

by deleting the words “or 43ZH” in the definition of “concessionary income” in subsection (1) and substituting the words “, 43ZH or 43ZI”;

by inserting, immediately after the definition of “construction operations” in subsection (1), the following definition:“ “corporate partnership” means a partnership, limited liability partnership or limited partnership comprising solely of partners that are companies;”;

by deleting the words “or (g)” in paragraph (a) of the definition of “fixed capital expenditure” in subsection (1) and substituting the words “, (g) or (k)”;

by deleting the words “or (i)” in paragraph (c) of the definition of “fixed capital expenditure” in subsection (1) and substituting the words “, (i) or (k)”;

by deleting the full-stop at the end of the definition of “space satellite” in subsection (1) and substituting a semi‑colon, and by inserting immediately thereafter the following definition:“ “submarine cable system” means a network of interconnected submarine cables, and includes its submarine landing terminating equipment, terrestrial or submarine optical fibre systems, network equipment and any other equipment ancillary to the submarine cable system.”;

by deleting the words “or (i)” in subsection (2)(c) and substituting the words “, (i) or (k)”; and

by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of this Part, fixed capital expenditure incurred by a company in relation to a project under section 67(1)(k) excludes any such expenditure to the extent that it is or is to be subsidised by grants or subsidies from the Government or a statutory board.”.