Clause 5

by deleting the full-stop at the end of paragraph (g) of subsection (2) and substituting a semicolon, and by inserting immediately thereafter the following paragraph:“(h)had undertaken any course of study for the purpose of gaining an approved academic or professional qualification or such other approved course as is related to his trade, business, profession, vocation or employment, there shall be allowed a deduction of the amount incurred by him in that year on the fees (including examination and tuition fees) for the course, subject to a maximum deduction of $2,000; but no deduction shall be allowed under this paragraph in respect of any sum which has been allowed under section 14.”; and

by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of subsection (2)(h), “approved” means approved by the Minister or such other person as he may appoint.”.