Clause 4

by deleting the word “and” at the end of sub-paragraph (i)(G) of the proviso to subsection (1)(e);

by inserting, immediately after the words “1st April 1986” in sub-paragraph (i)(H) of the proviso to subsection (1)(e), the words “and before 1st July 1988”;

by deleting the comma at the end of sub-paragraph (i)(H) of the proviso to subsection (1)(e) and substituting a semi-colon, and by inserting immediately thereafter the following sub-paragraphs:“(I)commencing on or after 1st July 1988 and before 1st July 1989 shall not exceed 12%;

commencing on or after 1st July 1989 shall not exceed 15%,”;

by deleting the word “and” at the end of subsection (4)(b); and

by deleting the full-stop at the end of paragraph (c) of subsection (4) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(d)a motor car registered as a business service passenger vehicle for the purposes of the Road Traffic Act [Cap. 276] which is —

used principally for instructional purposes; and

acquired during or after the basis period for the year of assessment 1989 by a person who carries on the business of providing driving instruction and who holds a driving school or driving instructor’s licence issued under that Act.”.