The value of any computer equipment, office machinery, furniture and motor vehicles of an insurance company—
(a) when purchased in the second 6 months of the financial year, shall not be greater than 85% of the cost thereof to the company;
(b) when purchased in the first 6 months of the financial year, shall not be greater than 75% of that cost;
(c) in the first financial year thereafter, shall not be greater than 50% of that cost;
(d) in the second financial year thereafter, shall not be greater than 25% of that cost; and
(e) in any subsequent financial year, shall be left out of account for the purposes for which these Regulations apply.