Clause 3

by deleting the words “on or after 1st January 1984” in subsection (1) and substituting the words “during or after the basis period for the year of assessment 1985”;

by deleting the word “office” wherever it appears in subsections (1A) and (1B);

by deleting “1984” in subsections (1A) and (1B) and substituting “1985”;

by inserting, immediately before the definition of “computer” in subsection (4)(a), the following definition:“ “automation equipment” means any machinery or plant designed for the automation of functions or services in any office or factory;”; and

by deleting the definition of “office automation equipment” in subsection (4)(a).