Clause 37

by deleting paragraph (iii) of subsection (3) thereof and substituting therefor the following: —“(iii)she is, and her husband is not, resident in Singapore.”; and

by inserting immediately after subsection (3) thereof the following new subsections: —“(4) A married woman living with her husband may elect to be chargeable in her own name on her earned income in respect of the year of assessment 1966 and subsequent years of assessment.(5) For the purposes of subsection (4) of this section the earned income of a married woman shall include all income earned by her from any trade, business, profession or vocation carried on by her separately from her husband and also all income earned by her in the exercise of her profession as a duly qualified accountant, advocate and solicitor, architect, dentist, engineer, medical practitioner or pharmacist, and any other profession as may be approved by the Minister and notified in the Gazette, whether as an employee or partner of her husband, but save as so provided shall not include any income derived by a married woman, whether as an employee or not, from any trade, business, profession or vocation carried on by her husband either on his own account or as a partner.”.