229. For the purposes of sections 93 to 104, an amount deducted under section 223 that may reasonably be considered to be in respect of a property described in that section, as it read before being repealed, in respect of the property, is deemed to be an amount deductible under the regulations made under paragraph a of section 130 and, for that purpose, the property so acquired is deemed to be of a separate prescribed class.
1972, c. 23, s. 216; 2015, c. 21, s. 141.