Seksyen 18

dengan menggantikan angka-angka "1975" dalam subperenggan (2) perenggan 2 dengan angka-angka "1991";

dengan memasukkan, selepas sahaja perenggan 2, perenggan baru $ 2 \mathrm{A} $ , $ 2 \mathrm{B} $ dan 2c yang berikut:

"2A. Subject to this Schedule, where any person had in use machinery or plant for a non-business purpose, and that machinery or plant is subsequently brought into use for the purposes of a business of his, he is deemed to have incurred qualifying plant expenditure in

KEWANGAN relation to that machinery or plant and the amount of the qualifying plant expenditure shall be taken to be the market value of the machinery or plant on the day the machinery or plant was so brought into use.