Clause 8

by inserting, immediately after the word “prescribed” in the ninth line of subsection (1) thereof, the words “either generally or for any person or class of persons in respect of any machinery or plant or class of machinery or plant”; and

by inserting, immediately after subsection (2C) thereof, the following subsection: —“(2D) No allowance under this section shall be made in respect of a motor car within the meaning of subsection (2C) of this section, which is not, at the end of the basis period for any year of assessment, registered as a business service passenger vehicle for the purposes of the Road Traffic Act (Cap. 92) and the rules made thereunder.”.