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    <title>Amendment of section 32</title>
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    <description>Amendment provides a limited capital allowance for commercial vehicles acquired between 1 October, 1998 and 1 April, 1999 and put to use before 1 April, 1999: depreciation is allowed on the written down value at a percentage to be prescribed. &quot;Commercial vehicle&quot; is defined to include specified vehicle classes and to exclude maxi-cab, motor cab, tractor and road-roller, with meanings ascribed by section 2 of the Motor Vehicles Act, 1988.</description>
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      <description>Amendment provides a limited capital allowance for commercial vehicles acquired between 1 October, 1998 and 1 April, 1999 and put to use before 1 April, 1999: depreciation is allowed on the written down value at a percentage to be prescribed. &quot;Commercial vehicle&quot; is defined to include specified vehicle classes and to exclude maxi-cab, motor cab, tractor and road-roller, with meanings ascribed by section 2 of the Motor Vehicles Act, 1988.</description>
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