Clause 27

by deleting “$25,380” wherever it appears in subsection (2)(h) and substituting in each case “$28,050”;

by deleting proviso (v) to subsection (2)(h);

by deleting proviso (i) to subsection (2)(o);

by deleting “$27,500” in subsection (6) and substituting “$25,000”;

by deleting “$66,000” and “$93,500” wherever they appear in subsection (6)(a) and (b) and substituting in each case “$60,000” and “$85,000”, respectively; and

by deleting subsection (10) and substituting the following subsection:“(10) For the purposes of subsection (2)(g), where in any year an individual has made contributions (not being contributions under section 7(2) of the Central Provident Fund Act (Cap. 36)) to the Central Provident Fund in respect of overseas ordinary wages or overseas additional wages paid to him by any relevant employer in that year, no deduction shall be allowed for any contributions in respect of overseas ordinary wages or overseas additional wages arising from sources outside Singapore.”.