Clause 7

by inserting, immediately after subsection (1), the following subsection:“(1A) Subsection (1) applies in determining the income derived by any person for the year of assessment 2021 or a subsequent year of assessment from any business of providing chauffeur services using motor cars as it applies in determining the income derived by a person from any business mentioned in that subsection.”; and

by inserting, immediately after the words “or providing driving instruction” in the section heading, the words “or chauffeur services”.