Clause 18

by inserting immediately after the word “expenditure” appearing in the ninth line of subsection (1) thereof the words “or such other allowance as may be prescribed”;

by deleting the expression “the Colony and the Federation; and in the case of a miner or planter as defined in section 25 of this Ordinance, the period during which he was so deprived of the use of such machinery or plant shall be deemed for the purposes of this proviso to have extended until the end of the basis period for the first year of assessment under this Ordinance” appearing in paragraph (i) of the proviso to subsection (2) thereof and substituting therefor the words “Singapore and the States of Malaya”;

by deleting the word “Comptroller-General” appearing in paragraph (ii) of the proviso to subsection (2) thereof and substituting therefor the word “Comptroller”; and

by inserting immediately after subsection (2) thereof the following new subsections: —“(3) For the purposes of subsection (1) of this section “prescribed” means prescribed by an order made by the Minister.(4) Every order made under this section shall be published in the Gazette and shall be presented to Parliament as soon as may be after publication.”.