Clause 10

by deleting “$1,000” wherever it appears in paragraphs (a), (b) and (c) and substituting in each case “$1,500”;

by deleting the proviso to paragraph (d) and substituting 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 $1,500 in that year and in respect of whom —

the deduction allowable under the Fifth Schedule is less than $2,500, the deduction shall be increased to $2,500;

no deduction is allowable under the Fifth Schedule, there shall be allowed a deduction of $2,500;”;

by deleting “$1,000” in the fifteenth line of paragraph (f) and substituting “$2,500”;

by deleting “$750” in paragraph (g)(iii) and substituting “$1,500”; and

by deleting “$750” in the thirteenth line of paragraph (g) and substituting “$2,500”.