Clause 29

by deleting the word “one-tenth” appearing in paragraph (b) of subsection (1) thereof and substituting therefor the word “one-fifth”;

by deleting paragraph (a) of subsection (2) thereof and substituting therefor the following: —“(a)had a wife living with or maintained by him, there shall be allowed a deduction 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 deleting the expression “(a) (i)” appearing in the proviso immediately following paragraph (c) of subsection (2) thereof and substituting therefor the expression “(a)”;

by deleting paragraph (d) of subsection (2) thereof and substituting therefor the following: —“(d)maintained an unmarried child who was —

under the age of sixteen years at any time during the year preceding the year of assessment; or

receiving full-time instruction at any university, college, school or other educational institution; or

serving under articles or indentures with a view to qualifying in a trade or profession,there shall be allowed in respect of each such child according to his age amongst those eligible, a deduction as follows: — The first child $750; The second and third child $500; The fourth and fifth child $300:Provided that —

where the Comptroller is satisfied that a sum exceeding the appropriate deduction was, during the year preceding the year of assessment, expended by such individual directly on the maintenance or education of any such child or children elsewhere than in Singapore the deduction allowable shall be a sum equal to the total amount so expended but not exceeding double the amount of the appropriate deduction;

no deduction shall be allowed in respect of any child —

whose income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment for the year preceding the year of assessment exceeded the appropriate deduction otherwise allowable under this paragraph; or

who was engaged in any employment other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year preceding the year of assessment;and such child shall not be regarded as an eligible child;

where more than one person is 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 between such persons in such manner as appears reasonable to the Comptroller;

where a married woman has elected to be charged in her own name under the provisions of subsection (4) of section 51 of this Ordinance, the deduction to be apportioned under sub-paragraph (iii) shall not exceed the deduction which would have been allowed to her husband if he had wholly maintained the child during the year preceding the year of assessment and she had not elected for separate assessment.For the purposes of this paragraph “child” means, in relation to an individual claiming a deduction under this paragraph, a legitimate child, step-child or child adopted in accordance with any statutory provision relating to the adoption of children, of such person.”; and

by deleting the words “three thousand dollars” appearing in proviso (ii) to paragraph (e) of subsection (2) thereof and substituting therefor the expression “one-sixth part of the assessable income of such individual for the year of assessment or four thousand dollars, whichever is the less”; and

by inserting immediately after proviso (iii) to paragraph (e) of subsection (2) thereof the following: —“(iv)no such deduction shall include any sum which has been claimed and allowed to a husband or wife under this paragraph.”.