Clause 12

by deleting subsection (2C) and substituting the following subsection:“(2C) Subsections (2A) and (2B) shall apply to a motor car which is constructed or adapted for the carriage of not more than 7 passengers exclusive of the driver and the weight of which unladen does not exceed 3,000 kilograms and which —

was registered before 1st April 1998 as a business service passenger vehicle for the purposes of the Road Traffic Act (Cap. 276) and the rules made thereunder except where the motor car is —

used principally for instructional purposes; and

acquired by a person who carries on the business of providing driving instruction and who holds a driving school licence or driving instructor’s licence issued under that Act; or

is registered outside Singapore and used exclusively outside Singapore.”; and

by deleting subsection (2D) and substituting the following subsection:“(2D) No allowance under this section shall be made in respect of a motor car which is constructed or adapted for the carriage of not more than 7 passengers exclusive of the driver and the weight of which unladen does not exceed 3,000 kilograms except —

a taxi;

a motor car registered outside Singapore and used exclusively outside Singapore;

a private hire car acquired by a person who carries on the business of hiring out cars and which is used by the person principally for hiring;

a motor car which was registered before 1st April 1998 as a business service passenger vehicle for the purposes of the Road Traffic Act (Cap. 276) and the rules made thereunder; and

a motor car registered on or after 1st April 1998 which is used principally for instructional purposes and acquired by a person who carries on the business of providing driving instruction and who holds a driving school licence or driving instructor’s licence issued under the Road Traffic Act.”.