(1) The Finance Act, 1999, is amended in Chapter 1 of Part 2 by substituting the following section for section 99:

"99.

(1) Where a person who -

(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932, pursuant to a passenger licence granted under section 11 of that Act.

(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service,

(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science,

(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom and in respect of such service to which paragraph (a), (b) or (c), as may be appropriate, applies, or

(e) subject to subsection (2), carries for reward tourists by road under contracts for group transport,