Clause 23

by deleting “$2,000” in subsection (1)(a) and substituting “$3,000”;

by inserting, immediately after the word “income” in subsection (2)(ca)(ii), the following words:“(other than payment of maintenance or alimony received from that individual under an order of court or deed of separation)”;

by deleting proviso (i) to subsection (2)(d) and substituting the following proviso:“(i)a deduction is allowable under paragraph 1 or 3 of the Fifth Schedule, the deduction shall be increased to $3,500;”;

by deleting “171/2%” in subsection (2)(ea) and substituting “18%”;

by deleting “$12,600” wherever it appears in subsection (2)(ea) and substituting in each case “$12,960”;

by deleting the words “with him in the same household in Singapore or living in a hospital or nursing home in Singapore if a registered medical practitioner certifies that the hospitalisation or nursing care is necessary,” in subsection (2)(f) and substituting the words “in Singapore”;

by deleting the word “and” at the end of subsection (2)(f)(iii);

by deleting sub-paragraph (iv) of subsection (2)(f) and substituting the following sub-paragraphs:“(iv)in respect of whom no deduction has been claimed by another person under paragraph (a), (b), (c) or (ca); and

who was living with him in the same household or in respect of whom a sum of not less than $1,500, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant,”;

by inserting, immediately after the word “dependants” at the end of the proviso to subsection (2)(f), the following words:“, and where more than one individual claims a deduction in respect of the same dependant, the deduction shall be allowed to such claimant as the individuals may agree or, failing such agreement, to such claimant as determined by the Comptroller whose decision shall be final”;

by deleting the words “with him in the same household in Singapore or living in a hospital or nursing home in Singapore if a registered medical practitioner certifies that the hospitalisation or nursing care is necessary” in subsection (2)(g) and substituting the words “in Singapore”;

by deleting the word “and” at the end of subsection (2)(g)(iii); and

by deleting sub-paragraph (iv) of subsection (2)(g) and substituting the following sub-paragraphs:“(iv)in respect of whom no deduction has been claimed by another person under paragraph (a), (b), (c), (ca) or (d); and

who was living with him in the same household or in respect of whom a sum of not less than $1,500, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant,”.