Article 2

in article 4(1), after sub-paragraph (c) there shall be inserted–

“(cc)

the motor car is unused and is supplied to, or imported by, a taxable person whose business includes the production of motor cars (other than the production of motor cars solely by the conversion of vehicles) and is for the purpose of research and development to be carried out by him; or”;

in article 5(3) for the words after “except where” there shall be substituted the words–

“the Commissioners are satisfied that the motor car is, or is to be, used solely for the purpose of research and development in his business as a producer of motor cars (other than as a producer of motor cars solely by the conversion of vehicles).”.