Clause 14

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) has passed at one sitting the examination for the General Certificate of Education with at least 5 subjects at ordinary level or has equivalent or higher educational qualification, the deductions in respect of the first 3 eligible children if claimed by her only shall be as follows:For the first child 5% of her earned income, in addition to the appropriate deduction allowable under paragraph 1 or 2 of this Schedule, subject to a maximum of $10,000.For the second child 10% of her earned income, in addition to the appropriate deduction allowable under paragraph 1 or 2 of this Schedule, subject to a maximum of $10,000.For the third child 15% of her earned income, in addition to the appropriate deduction allowable under paragraph 1 or 2 of this Schedule, subject to a maximum of $10,000.”;

by deleting the words “is a specially qualified person” in paragraph 9 and substituting the words “possesses the qualification specified in paragraph 8”; and

by deleting paragraph 10 and substituting the following paragraph:“10. For the purposes of this Schedule —

“child”, in relation to an individual claiming a deduction, means a legitimate child, stepchild or child adopted in accordance with any written law relating to the adoption of children;

where any question arises as to whether any qualification is equivalent to or higher than that specified in paragraph 8 it shall be determined by the Minister whose decision shall be final.”.