10 (ii) by the insertion after subparagraph (l) of the following subparagraph— "(m) in the case of any such building the erection of which was commenced on or after the 1st January, 2006, any building comprising or incorporating any residential unit the cost of which exceeds one billion five hundred million dollars;"; (b) in paragraph 14(1)⎯ (i) in subparagraph (j) by the insertion after "1st January, 2005" of ", but before the 1st January, 2006"; (ii) by the insertion after subparagraph (j) of the following subparagraph— "(k) one billion dollars shall be disregarded, where the vehicle was purchased on or after the 1st January, 2006.". 13 Amendment of Sixth Schedule to Cap. 23:06 (1) With effect from the year of assessment beginning on the 1st January, 2006, the Sixth Schedule ("Deductions in Respect of Contributions to Benefit and Pension Funds and the Consolidated Revenue Fund") to the Income Tax Act [Chapter 23:06] is amended— (a) in paragraph 10 by the repeal of subparagraph (b) and the substitution of— "(b) seventy-two million dollars;"; (b) in paragraph 14— (i) in subparagraph (a) by the deletion of "one million four hundred and forty thousand dollars" and the substitution of "seventy-two million dollars"; (ii) in subparagraph (b) by the deletion of "one million four hundred and forty thousand dollars" wherever it occurs and the substitution of "seventy-two million dollars"; (c) in paragraph 15 by the repeal of subparagraph (b) and the substitution of— "(b) seventy-two million dollars;"; (d) in paragraph 16 by the repeal of subparagraph (b) and the substitution of— "(b) seventy-two million dollars;"; (e) in paragraph 17(2)— (i) in subparagraph (a) by the deletion of "one million four hundred and forty thousand dollars" and the substitution of "seventy-two million dollars"; (ii) in subparagraph (b)— A. by the deletion of "one million four hundred and forty thousand dollars" and the substitution of "seventy-two million dollars"; B. in subparagraph (ii)A by the deletion of "seven hundred and twenty thousand dollars" and the substitution of "thirty-six million dollars"; C. in the proviso by the repeal of paragraph (b) and the substitution of— "(b) seventy-two million dollars;"; (f) in paragraph 18(2)—