Clause 55

by deleting the words “6(d) and (e)” in paragraph 2 and substituting the word “5(d)”;

by deleting paragraphs 5 to 8 and substituting the following paragraphs:“5. Where a married woman, divorcee or widow has a child who is a citizen of Singapore as at 31st December of the year immediately preceding the year of assessment, the following deductions shall, without prejudice to any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e), be allowable to her only:

First eligible child 5% of her earned income;

Second eligible child 15% of her earned income;

Third eligible child 20% of her earned income;

Fourth eligible child of the family who is born on or after 1987 (other than a child adopted before 1st January 2004) 25% of her earned income.6.—

The total deductions allowable to all individuals under paragraph 1, proviso (A) to section 39(2)(e) and paragraph 5 in respect of the same child shall not exceed $25,000.(2) For the purpose of sub-paragraph (1), any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e) shall first be allowed before a deduction, to the extent allowable under sub-paragraph (1), is allowed under paragraph 5.”; and

by deleting sub-paragraph (b) of paragraph 9.