11 A. by the deletion of “three hundred thousand” and the substitution of “one million five hundred thousand”; B. in the proviso by the deletion of “one million five hundred thousand dollars” and the substitution of “fifteen million dollars”; (iii) with effect from the 31st December, 2001, by the insertion of the following subparagraph after subparagraph (r)— “(s) a reward paid to a person by the Commissioner-General in terms of section 34B of the Revenue Authority Act [Chapter 23:11];”; (iv) with effect from the year of assessment beginning on the 1st January, 2004, by the insertion of the following subparagraph after subparagraph (s)— “(t) the value of an allowance in respect of accommodation and transport, or the value of the grant of quarters or a residence, to any member of staff of a district hospital or rural clinic. In this subparagraph “district hospital or rural clinic” means a mission hospital or rural clinic owned, operated or sponsored by any religious body or a hospital or rural clinic owned or operated by a rural district council.”. 17 Amendment of Fourth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2004, the Fourth Schedule (“Deductions to be Allowed in Respect of Buildings, Improvements, Machinery and Equipment Used for Commercial, Industrial and Farming Purposes, and Other Provisions Relating Thereto”) to the Income Tax Act [Chapter 23:06] is amended— (a) in paragraph 1 in the definition of “staff housing” in subparagraph (1)— (i) in subparagraph (j) by the insertion after “1st January, 2003,” of “but before the 1st January, 2004,”; (ii) by the insertion after paragraph (j) of the following paragraph— “(k) in the case of any such building the erection of which was commenced on or after the 1st January, 2004, any building comprising or incorporating any residential unit the cost of which exceeds fifty million dollars;”; (b) in paragraph 14⎯ (i) in subparagraph (1)— A. in subparagraph (h) by the insertion after “1st January, 2003” of “, but before the 1st January, 2004”; B. by the insertion subparagraph— after subparagraph (h) of the following “(i) ten million dollars shall be disregarded, where the vehicle was purchased on or after the 1st January, 2004.”; (c) in paragraph 15— (i) in subparagraph (1)⎯