Clause 21
Amendment of section 19D
of Income Tax (Amendment) Bill
BillNot in forceProvision 21 of 57
Clause 21
Section 19D of the principal Act is amended by inserting, immediately after subsection (4), the following subsection:“(4A) No writing‑down allowance is to be made under subsection (1) for any capital expenditure incurred after 31 December 2020.”.