Section 197 of the Principal Act is amended as follows:

(a) by omitting from subsection (1) " subsections (2) , (3) and (3A) ." and substituting " subsections (2) , (3) , (3A) and (3B) ." ;

(b) by inserting in subsection (2)(b) "passenger" after "if the dutiable value of the" ;

(c) by inserting in subsection (2)(b) "dutiable" after "$100 of the" ;

(d) by inserting in subsection (2)(b) "passenger" after "of the dutiable value of the" ;

(e) by inserting in subsection (2)(c) "passenger" after "of the" ;

(f) by inserting in subsection (2)(c) "dutiable" after "that" ;

(g) by inserting in subsection (3) "a heavy vehicle the dutiable value of which does not exceed $2 000 or to" after "to" ;

(h) by omitting subsection (3A) and substituting the following subsections:

(3A)  Despite subsection (2) , the rate of duty for a new motor vehicle, other than a heavy vehicle, for which a manufacturer's fleet discount has been provided is $3.50 per $100, or part, of the dutiable value of the new motor vehicle.

(3B)  The rate of duty for a heavy vehicle is $1.00 per $100, or part, of the dutiable value of the heavy vehicle.

(i) by inserting in subsection (4) "heavy vehicle or" after "than a" ;

(j) by omitting from subsection (5)(a) "car" and substituting "vehicle" ;

(k) by inserting in subsection (6)(a) "motor" after "purchaser of the" ;

(l) by inserting in subsection (6)(a) "motor" after "manufacturer of the" ;

(m) by inserting in subsection (6)(b) "motor" after "of the" .