(1)Vehicles of a construction primarily suited for the conveyance of goods or burden of any description shall be excluded from section 13(1) of the [1965 c. 25.] Finance Act 1965 (which makes certain cars ineligible for initial allowances).
(2)This section has effect as respects expenditure incurred on the provision of vehicles after 16th January 1966, and all such adjustments shall be made, whether by repayment or discharge of tax or otherwise, as are required to give effect to the provisions of this section.
(3)Expenditure shall not be treated for the purposes of this section as having been incurred after 16th January 1966 by reason only of section 279(2) of the [1952 c. 10.] Income Tax Act 1952 (which relates to expenditure incurred by a person for the purposes of a trade before he begins to carry it on).