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(4) Más faoi chonradh fruilcheannaigh a thógfaidh an duine a bheidh ag soláthar na feithicle í, ansin nuair a bheidh na híocaíochtaí faoin gconradh á gcionroinnt idir an caiteachas caipitiúil a tabhaíodh ag soláthar na feithicle agus aon chaiteachas eile, áireofar mar chaiteachas caipitiúil den sórt sin cibé cion de na híocaíochtaí sin a bheidh comhionann leis an bpraghas ab inmhuirir tráth déanta an chonartha, ar an duine a bheadh ag soláthar na feithicle dá mbeadh sé á fáil ar glandíol.
(4) Where the person providing the vehicle takes it under a hire-purchase contract, then in apportioning the payments under the contract between capital expenditure incurred on the provision of the vehicle and other expenditure so much of those payments shall be treated as such capital expenditure as is equal to the price which would be chargeable, at the time the contract is entered into, to the person providing the vehicle if he were acquiring it on a sale outright.