Clause 9

by inserting, immediately after paragraph (e) of subsection (1), the following paragraph:“(ea)any sum contributed by an employer in any month to the medisave account maintained under the Central Provident Fund Act [Cap. 36] in respect of any of his employees engaged in activities relating to the production of the income of the employer and which is not deemed to be the income of the employee under section 10C(1B), subject to a maximum deduction of 1% of the ordinary wages of the employee for that month or $60, whichever is the less, for each employee;”;

by deleting the word “and” at the end of paragraph (c) of the definition of “medical expenses” in subsection (8); and

by inserting, immediately at the end of paragraph (d) of the definition of “medical expenses” in subsection (8), the word “and”, and by inserting immediately thereafter the following paragraph:“(e)contributions which are deductible under subsection (1)(ea);”.