Clause 6

by deleting “$1,000” in sub-paragraph (i) of subsection (2)(i) and substituting “$2,000”;

by deleting “$500” in sub-paragraph (ii) of subsection (2)(i) and substituting “$1,000”;

by deleting the full-stop at the end of paragraph (i) of subsection (2) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:“(j)was the wife or widow of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (k) and had in the case of the wife elected for separate assessment under section 51(6), there shall be allowed a deduction of $500 subject to the following provisions:

the marriage to such national serviceman had not been dissolved by divorce or annulment at the end of the basis period for that year of assessment;

where the wife of such national serviceman dies during the basis period for that year of assessment, her executor shall not be entitled to a deduction under this paragraph if such national serviceman remarries during that basis period;

where such national serviceman has more than one wife, the deduction under this paragraph in respect of such national serviceman shall be allowed to any one wife as such national serviceman may nominate; and

where such national serviceman has more than one widow, only the widow who was nominated under sub-paragraph (iii) shall be allowed a deduction under this paragraph;

was a parent (of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (i) or (j), there shall be allowed a deduction of $500 subject to the following provisions:

such national serviceman is a legitimate child, stepchild or child adopted under any written law relating to the adoption of children;

where more than 2 parents claim the deduction under this paragraph in respect of such national serviceman, the deduction in respect of such national serviceman shall be allowed to any 2 parents as such national serviceman may nominate;

where such national serviceman has died, his parents shall continue to be allowed a deduction under this paragraph; and

where a parent has more than one child who is an operationally ready national serviceman, the deduction under this paragraph shall be allowed to the parent in respect of only one such national serviceman.”; and

by inserting, immediately after the definition of “approved” in subsection (12), the following definition:“ “operationally ready national serviceman” means any person who has completed national service under the Enlistment Act [Cap. 93] or been deemed to have completed such service by the proper authority;”.