Clause 14

Section 21 of the principal Act is amended by deleting subsection (4) and substituting the following subsections:“(4) This section shall not apply to the provision of any new motor car for which no allowance is allowed by virtue of section 19(2D).(5) For the purpose of this section, where the capital expenditure incurred in providing a new motor car registered outside Singapore and used exclusively outside Singapore exceeds $35,000, the expenditure incurred shall be deemed to be $35,000.”.