Seksyen 28

dengan memasukkan selepas perenggan 70 perenggan yang berikut:

“70a.  In this Schedule, “plant” means an apparatus used by a person for carrying on his business but does not include a building, an intangible asset, or any asset used and that functions as a place within which a business is carried on.”; dan

dalam subsubsubperenggan 75b(1)(a)(ii), dengan memotong perkataan “nominal”.