Clause 3

by deleting the expression “of one thousand dollars” appearing in the second and third lines of paragraph (a) thereof and substituting therefor the expression “equal to the amount by which the sum of one thousand dollars exceeds the amount of earned income chargeable in the wife’s own name”;

by inserting immediately after proviso (v) to paragraph (d) thereof the following new proviso: —“(vi)where two or more persons are entitled to claim a deduction in respect of the same child for the same year of assessment, the deduction due under this paragraph shall be apportioned by the Comptroller between such persons in the same proportion as each such person contributes to the maintenance or education of that child;”;

by deleting the full-stop appearing at the end of proviso (iii) to paragraph (e) thereof and substituting therefor a semi-colon; and

by adding immediately thereafter the following new proviso: —“(iv)no such deduction shall include any sum which has been claimed and allowed to a husband or wife under this paragraph.”.