Clause 21

by inserting, immediately after subsection (2G), the following subsection:“(2GA) The allowances referred to in subsection (2FA)(a)(i) or (b) or (2G)(a)(i) or (aa) (as the case may be), in respect of any equipment that is the subject of a hire-purchase agreement, shall be made to the person for the year of assessment in respect of each basis period during which he paid an instalment or instalments or made a deposit or deposits under the agreement, in the proportion which the total amount of the instalment or instalments paid, and deposit or deposits made, during that basis period for the equipment bears to the total amount of all instalments and deposits under the agreement for that equipment.”; and

by deleting “$1,000” in subsections (10A) and (10C) and substituting in each case “$5,000”.