18Reduction of a capital cost

18  Reduction of a capital cost   A capital cost for a relevant operation is reduced for a number of years by applying the formula:  capital allowance means the capital allowance for:  (a) in the case of paragraph 45(3)(b)—the MPC production year; and  (b) in the case of subsection 45(4)—the year of tax of the start date for the capital cost. N means the number of years. Note: The number of years is worked out in accordance with the provision that provides for the capital cost to be reduced. For example, in the case of reduction under subsection 45(4), that subsection provides for the number of years for which the capital cost is to be reduced.