provision

“These provisions aim to lower effective investment costs and improve cash flow, thereby encouraging equipment purchases, facility upgrades, and research and development expansion,” says SocGen.

One provision stands out for its sheer effrontery.

It said it had a "narrow interpretation of opportunities in its remit", leading to gaps in provision in areas like audio, comedy, architecture and gaming.

Gilkey is referencing the core provision in the new law, which is set to go into effect next year.

But these headline provisions don’t tell the bill’s whole story.