Clause 10

by deleting “$2,500” wherever it appears in the proviso to subsection (2)(d) and substituting in each case “$3,500”;

by deleting the words “made on or after 1st August 1986, of an amount not exceeding 10%” in the fifth and sixth lines of subsection (2)(ea) and substituting the words “, of an amount not exceeding 15%”;

by deleting “$7,200” wherever it appears in subsection (2)(ea) and substituting in each case “$10,800”;

by deleting “$2,500” in the fifteenth line of subsection (2)(f) and substituting “$3,500”;

by deleting “$2,500” in the thirteenth line of subsection (2)(g) and substituting “$3,500”; and

by inserting, immediately after subsection (6), the following subsection:“(7) In the case of a woman resident in Singapore who, in the year immediately preceding the year of assessment, is —

living with her husband and who has elected to be charged in her own name under section 51(4);

married and her husband is not resident in Singapore; or

married but separated from her husband, a divorcee or a widow and who, in the year immediately preceding the year of assessment, has any unmarried child or children living with her in the same household in Singapore in respect of whom she may be allowed a deduction under subsection (2)(d),there shall be allowed a deduction against her earned income equal to twice the amount of levy imposed on or after 1st January 1990 under the Employment of Foreign Workers Act [Cap. 91A] or the written law repealed by that Act (excluding any amount paid by way of penalty) and paid in the year immediately preceding the year of assessment in respect of one domestic servant employed by her or her husband.”.