8 (i) in subparagraph (i) by the repeal of the proviso thereto and the substitution of the following— “Provided that an allowance or deduction in terms of this subparagraph may be claimed in respect of two or more mining locations together, whether or not the expenditure or losses are attributable to either or any one of the mining locations concerned, where the Commissioner is satisfied that the mining operations conducted on the mining locations are inseparable or substantially interdependent;”; (ii) by the insertion of the following subparagraph after subparagraph (ii)— “(iii) where the taxpayer is a miner as defined in subparagraph (ii), the amount of any royalty paid during the year of assessment in terms of section 245 of the Mines and Minerals Act [Chapter 21:05]; (b) in paragraph (r1) by the deletion from the proviso of “ten million dollars” and the substitution of “one hundred million dollars”; (c) in paragraph (r2) by the deletion from the proviso of “twenty million dollars” and the substitution of “one hundred million dollars”; (d) in paragraph (r3) by the deletion from the proviso of “ten million dollars” and the substitution of “one hundred million dollars”; (e) by the insertion after paragraph (r2) of the following paragraph— “(r3) any amount paid by the taxpayer during the year of assessment, without any consideration whatsoever, to the Public Private Partnership Fund: Provided that the deduction allowable under this paragraph shall not exceed one hundred million dollars;”. (f) in paragraph (w) by the deletion of “one hundred thousand dollars” and the substitution of “five million dollars”; (g) by the insertion after paragraph (jj) of the following paragraph— “(kk) an amount paid by the taxpayer during the year of assessment in respect of expenditure approved by the Minister responsible for local government at the request of the local authority concerned for the maintenance of any one or more of the following things managed or owned by the local authority— (i) buildings; (ii) roads; (iii) bridges; (iv) sanitation works; (v) water works; (vi) public parks; (vii) any other utility, amenity or item of infrastructure approved by the Minister responsible for local government: Provided that the deduction allowable under this paragraph shall not exceed one hundred million dollars.”.