Clause 9

by inserting, immediately after the words “3rd day of March 1975” in paragraph (a) of subsection (5), the words “, and before the 1st day of April 1979,”;

by deleting the word “and” at the end of paragraph (a) of subsection (5), and by inserting immediately thereafter the following paragraph: —“(aa)a motor car acquired on or after the 1st day of April 1979, paragraph (a) of this subsection shall apply except that the reference to “15,000” in the formula in that paragraph shall be read as a reference to “25,000”; and”; and

by inserting, immediately after subsection (5), the following subsection: —“(5A) Notwithstanding anything contained in the preceding provisions no balancing allowance shall be made in respect of a motor car within the meaning of subsection (2C) of section 19 of this Act which is not, for any basis period after the basis period for the year of assessment 1981, registered as a business service passenger vehicle for the purposes of the Road Traffic Act (Cap. 92) and the rules made thereunder.”.