15 Traffic (Driving Schools) Regulations, 1985, published in Statutory Instrument 309 of 1985, or any other law substituted for the same; "precious metals" means gold, silver, platinum, platinoid metals, chrome and tantalite in an unmanufactured state, and includes all such slimes, concentrates, slags, tailings, residues and amalgams as are valuable and contain such precious metals;"; (b) by the deletion of the title to Part IV and the substitution of "TRANSPORT AND DRIVING SCHOOL OPERATORS’ PRESUMPTIVE TAX"; (c) in paragraph 11 ("Payment of presumptive tax by operators of passenger transport services") (1)— (i) by the deletion of the heading thereto and the substitution of "Payment of presumptive tax by operators of driving schools and transport services"; (ii) by the insertion of the following subparagraphs after subparagraph (e)— "or (f) a goods vehicle for the carriage of goods for hire or reward having a carrying capacity— (i) of more than ten tonnes but less than twenty tonnes; or (ii) of ten tonnes or less but which is driving one or more trailers resulting in a combined carrying capacity of more than fifteen tonnes but less than twenty tonnes; or (iii) of twenty tonnes or more; shall pay the amount of presumptive tax that is fixed from time to time in the charging Act; or (g) a driving school providing driving tuition— (i) for class 4 vehicles only; or (ii) for class 1 and 2 vehicles (whether or not in addition to providing driving tuition for other classes of vehicles); shall pay the amount of presumptive tax that is fixed from time to time in the charging Act:"; (d) by the insertion of the following paragraph after paragraph 14— "Interest on unpaid penalties 15. If a defaulting lessor referred to in paragraph 5(1), or defaulting agent referred to in paragraph 10(1), does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the penalty as remains unpaid by the lessor or agent during the period beginning on the date the default has ceased and ending on the date the penalty is paid in full, and such interest shall be recoverable by the Commissioner by action in any court of competent jurisdiction: Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest.".