Amendment to section 32 expands qualifying asset clauses to include a new clause, altering proviso scope. Amendment to the Income Tax Act substitutes the fifth proviso to subsection (1) of section 32 by replacing the reference 'clause (xiii) and clause (xiv)' with 'clause (xiii), clause (xiiib) and clause (xiv)', thereby inserting an additional clause into the proviso and altering the proviso's scope.