Inland Revenue (Amendment) Law (No. 16 of 1976) - Sect 20
Amendment of section 30 of the principal enactment
20. Section 30 of the principal is hereby amended in subsection (1) of that section, by the insertion immediately after paragraph (a) of that subsection, of the following new paragraph: -
' (aa) for any year of assessment commencing on or after April 1, 1975, any motor vehicle of which he is the possessor or, where he is the head of a family, any motor vehicle of which he or any member of his family is the possessor :