Clause 6

by deleting paragraph (c) and sub-paragraph (iii) of subsection (1);

by inserting, immediately after subsection (1), the following subsections:“(1A) Notwithstanding section 19 where a person proves to the satisfaction of the Comptroller that he has installed a computer or other prescribed office automation equipment for the purposes of a trade, business or profession carried on by him, he shall, in lieu of the allowances provided by section 19, be entitled, if he so elects, to an allowance of 100 per cent in respect of the capital expenditure incurred during or after the basis period for the year of assessment 1984 on the provision of that computer or office automation equipment.(1B) Where at the end of the basis period for the year of assessment 1984 a person has in use any computer or other prescribed office automation equipment in respect of which capital allowances have been made under subsection (1) or under section 19, there shall be made to him, on due claim, an allowance of an amount equal to the capital expenditure remaining unallowed under subsection (1) or under section 19 in respect of the computer or office automation equipment as at the end of that basis period; and such allowance shall, in relation to a computer or other prescribed office automation equipment in respect of which allowances have been made under section 19, be treated as if it has been made under that section for the purpose of section 20(4).”;

by deleting paragraph (a) of subsection (4) and substituting the following paragraph: “(a)“computer” means any computer used for automatic data processing and includes any part thereof; “office automation equipment” means any machinery or plant used in connection with any system designed to provide for the automation of functions or services in an office;”; and

by inserting, immediately after subsection (5), the following subsection:“(6) Except as provided in subsection (1B), where any allowance has been claimed and allowed under section 19 in respect of any expenditure, no allowances shall, except with the approval of the Minister and subject to such conditions as he may impose, be made in any subsequent year of assessment under this section in respect of the amount of that expenditure remaining unallowed under section 19.”.