Clause 2

Section 3 of the Statutory Boards (Taxable Services) Act is amended by inserting, immediately after subsection (1), the following subsection: —“(1A) Any order under subsection (1) may prescribe an additional tax at the rate of twenty per cent of the charges for any electrical energy supplied to such commercial buildings or class of commercial buildings as may be specified in the order and any additional tax so prescribed shall be paid by the owners of such buildings; and for this purpose “owners” has the same meaning as in the Property Tax Act (Cap. 144) and a commercial building shall be deemed to include any part of the building which is used for residential purposes.”.