Clause 9

The Fifth Schedule to the principal Act is amended by deleting paragraph 8 and substituting the following paragraph:“8. Where a married woman who has elected to be charged in her own name under section 51(4) is a specially qualified person, the deduction in respect of each of the first three eligible children if claimed by her only shall be 5 per cent of her earned income in addition to the appropriate deduction allowable under paragraph 1 or 2 of this Schedule.”.