Clause 5

by deleting the full-stop at the end of paragraph (j) of subsection (1) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:“(k)any outgoings and expenses, whether directly or in the form of reimbursements, incurred on or after 1st April 1983 for the use of any private hire car —

where the periods of use of that car by that person, together with the periods of use by that person of any other private hire car or cars, during the basis period for any year of assessment, exceed in the aggregate 183 days; or

which exceed, and only to the extent of the excess, such amount as is in the opinion of the Comptroller reasonable having regard to the periods of use of that car and its requirement by that person during the basis period for any year of assessment.”; and

by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of paragraph (k)(i) of subsection (1) —

the use of a car for part of a day shall be counted as one day;

where the periods of use by a person of two or more cars overlap, the periods which overlap shall be counted as only one period in determining the aggregate of his periods of use of private hire cars;

the period or periods of use of any private hire car —

by an employer for the purposes of his trade, business, profession or vocation shall, in addition to the periods of use of that car, include the periods of use of any private hire car by any of his employees for those purposes;

by an employee for the purposes of the trade, business, profession or vocation of his employer shall, in addition to the periods of use of that car, include the periods of use of any private hire car by his employer and any other employee of his employer for those purposes.”.