Section 13, The Finance Act, 2011.

Paragraph 6 of the Ninth Schedule to the Income Tax Act, 2000 is amended - (a) by inserting immediately before the word "investment" the word "new"; (b) by renumbering the paragraph as paragraph "(a)" and inserting immediately thereafter the following:- "(b) For the purposes of paragraph (a), (1), "new investment" means injecting substantial new capital for the acquisition of any asset referred to in the Seventh Schedule".