Clause 13

by deleting the semi-colon at the end of paragraph (d) of subsection (2) and substituting a colon, and by inserting immediately thereafter the following proviso: —“Provided that in the case of any unmarried child incapacitated from maintaining himself by reason of physical or mental infirmity whose income was not more than seven hundred and fifty dollars in that year and in respect of whom —

the deduction allowable under the Fifth Schedule to this Act is less than seven hundred and fifty dollars, the deduction shall be increased to seven hundred and fifty dollars;

no deduction is allowable under the Fifth Schedule to this Act, there shall be allowed a deduction of seven hundred and fifty dollars;”; and

by deleting the full-stop at the end of paragraph (f) of subsection (2) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph: —“(g)maintained any dependant living with him in the same household in Singapore —

who is his or his spouse’s brother or sister;

who was incapacitated from maintaining himself by reason of physical or mental infirmity;

whose income was not more than seven hundred and fifty dollars in that year; and

in respect of whom no deduction has been claimed by another person under paragraph (d),there shall be allowed in respect of each such dependant a deduction of seven hundred and fifty dollars; and where more than one individual is entitled to claim a deduction in respect of the same dependant the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable.”.