Clause 18

by deleting the word “and” at the end of subsection (4)(c)(iv) and substituting the word “or”;

by inserting, immediately after subsection (4), the following subsection:“(4A) Notwithstanding subsection (4), the Minister or such person as he may appoint may, in any particular case, subject to such conditions as he may impose, allow a deduction of any expenses referred to in subsection (4)(c)(v) provided that they are not also expenses referred to in subsection (4)(c)(i), (ii), (iii) or (iv).”; and

by inserting, immediately after subsection (11), the following subsection:“(12) No approval shall be granted under this section after 31st March 2016.”.