Part 5 of the Principal Act is amended -

(a) in Chapter 3, by inserting the following after section 118(5G):

"(5H) Subsection (1) shall not apply to expense incurred by the body corporate in, or in connection with, the provision, for a director or employee, in any of its business premises, of a facility for the electric charging of vehicles, where all the employees and directors of that body corporate can avail of the facility.",

and

(b) in Chapter 4 -

(i) in section 121 -

(I) in subsection (1)(a), by inserting the following after the definition of "car":

"‘electric vehicle’ means a vehicle that derives its motive power exclusively from an electric motor;",

and

(II) in subsection (2)(b) -

(A) in subparagraph (i), by deleting "and",

(B) in subparagraph (ii), by substituting "car, and" for "car.", and

(C) by inserting the following after subparagraph (ii):

"(iii) notwithstanding subparagraph (ii), no amount shall be treated as emoluments of the employment where the car provided is -