Clause 6

Section 21 of the principal Act is amended by inserting, immediately after subsection (3), the following subsection:“(4) This section shall not apply to the provision of a new motor car unless it is registered as a business service passenger vehicle for the purposes of the Road Traffic Act (Cap. 92) and the rules made thereunder; and for the purpose of this section, where the capital expenditure incurred in providing a new motor car exceeds $35,000 the expenditure incurred shall be deemed to be $35,000.”.