No.I 2018 (j) (k) in section 21 ("Regulations")( I) b) tlw deletion of", after consultation with the Board,"; by the repeal of the First Schedule and the substitution of- "FIRST SCIIEDl 'LE (Section .l\( l }) RESER\'l.D T!IRFSI!OlJ) SFCTOR~ (l l 1. Transportation: passenger buses. taws and car hire services. 2. Retail and wholesale trade. 3. Barber shops. IL:1.irdrcssing and -1-. Employment Agencies. 5. E<>tate )1.gencies. 6. \'alet scn·ices. 7. Grain milling. 8. Bakeries. 9. Tobacco grading and packaging. heaut~ saloons. I 0. Advertising Agcnci<:s. II. Provision of local mis and emit. marketing and disttibution. 12. Aiiisanal mining.": by the repeal of the Fourth Schedule. (2) Any tax incentive that a business enjoyed before the promulgation of the Finance Act of2018 by virtue of complying with the principal Act shall continue to apply after such promulgation and may be applied foflm a voluntary basis as if the Finance Act of2018 had not been promulgated, for which purJXJSe the lndigenisation and Economic Empowem1ent (General) Regulations, 2010, published in Statutory Instmment 21 of 2010, shall remain in force. (3) If a business wishes to amend an indigenisation implementation plan approved under the aforementioned regulations on or before the date of commencement of this Act, the business may, no later than sixty days after the commencement of this Act, submit a revised indigenisation implementation plan to the \ hnistcr who shalL no later than three months after the revised indigcnisation implementation plan submitted to him or ht.~r. by notice in writing to the business concemed, either approve the revised indigenisation implementation plan submitted by the business or reject it. (-I-) If a revised indigenisation implementation plan submitted to the .\Iinister in terms of subsection (3) is rejected, the business concemed shall have one more opportunity to submit another revised indigenisation implementation plan no later than sixty days from the date when it is notified of the rejection, and subsection (3) shall apply to such plan in the same way as it applied to the first revised indigcnisation implementation plan submitted by it.". 30