Singapore legislation
Clause 7
Clause 7
Amendment of section 39
Subsection (1) of section 39 of the principal Act is amended —
(a)
by inserting, immediately before the words “in the case of an individual” in paragraph (b)(ii), the words “without prejudice to any deduction allowable under sub-paragraph (iii) or (iv),”;
(b)
by deleting the words “two thousand dollars” in paragraph (b)(iii) and substituting the words “three thousand dollars”;
(c)
by deleting the words “three thousand dollars” in paragraph (b)(iv) and substituting the words “four thousand dollars”; and
(d)
by deleting the proviso to paragraph (b).