Commentary on Sections Glossary Structure of Part 2 Section 209: Meaning of “partial depreciation subsidy”
771.This section is based on section 80(1), (2) and (3) of CAA 1990. The term “depreciation subsidy” is new and is used in this Act instead of the term “wear and tear subsidy” which is used by section 80 of CAA 1990. See Note 13 in Annex 2.