Clause 11

by deleting “$1,500” wherever it appears in paragraphs (a), (b), (c), (ca)(ii), (d) (proviso) and (g) and substituting in each case “$2,000”;

by inserting, immediately after sub-paragraph (vi) of paragraph (e), the following sub-paragraph:“(vii)notwithstanding sub-paragraph (iii), no deduction shall be allowed in respect of any sum contributed to the Central Provident Fund for the period on or after 1st January 1999 by an employee who holds a professional visit pass, an employment pass or a work permit;”;

by deleting the words “$1,500 in that year;” in paragraph (f)(iii) and substituting the words “$2,000 in that year; and”;

by deleting the word “; and” at the end of paragraph (f)(iv) and substituting a comma;

by deleting sub-paragraph (v) of paragraph (f), and the words “there shall be allowed in respect of each such dependant a deduction of $3,500:” immediately thereafter and substituting the following words:“there shall be allowed in respect of each such dependant —

a deduction of $4,500, where the dependant was living with him in the same household; or

a deduction of $3,500, where the dependant was not living with him in the same household but in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant:”;

by deleting the word “and” at the end of paragraph (j)(iii);

by inserting, immediately after sub-paragraph (iv) of paragraph (j), the following sub-paragraphs:“(v)no deduction under this paragraph shall be allowed to a wife of such national serviceman who is not entitled to a deduction under paragraph (i) for that year of assessment; and

where such national serviceman dies during the basis period for any year of assessment for which he is not entitled to a deduction under paragraph (i), no deduction under this paragraph shall be allowed to his widow for that year of assessment;”;

by deleting sub-paragraph (iii) of paragraph (k), and substituting the following sub-paragraph:“(iii)where such national serviceman has died, his parents shall continue to be allowed a deduction under this paragraph, except that where he dies during the basis period for any year of assessment for which he is not entitled to a deduction under paragraph (i), his parents shall not be allowed a deduction under this paragraph for that year of assessment;”; and

by deleting the full-stop at the end of sub-paragraph (iv) of paragraph (k) and substituting the word “; and”, and by inserting immediately thereafter the following sub-paragraph:“(v)no deduction under this paragraph shall be allowed to a parent of an operationally ready national serviceman who is not entitled to a deduction under paragraph (i) for that year of assessment.”.