Clause 3

Section 10 of the principal Act is hereby amended by inserting immediately after subsection (6) thereof the following subsection: —“(6A) For the purposes of paragraph (e) of subsection (1) of this section, the income derived by a person resident in Singapore from any pension granted under any written law relating to pensions in Singapore or under such other pensions scheme as the Minister may, by notification in the Gazette, approve shall be deemed to be an amount equal to fifty per cent of the pension.”.