Clause 7

by inserting, immediately after the word “thereunder” at the end of paragraph (j), the words “except where the motor car is registered outside Singapore and used exclusively outside Singapore”; and

by renumbering the section as subsection (1), and by inserting immediately thereafter the following subsection: —“(2) Paragraphs (b) and (d) of subsection (1) of this section shall not apply to any expenditure which qualifies for deduction under section 14D of this Act.”.