Clause 29

by deleting subsections (1) and (2) and substituting the following subsections:“(1) Where an individual resident in Singapore has —

a second child of the family born to him on or after 1st January 2004 who is legitimate at the time of the birth;

an illegitimate second child of the family born to him on or after 1st January 2004 and the individual becomes lawfully married to the other natural parent of the child before the child reaches 6 years of age;

a second child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2004 and before 1st January 2006; or

a second child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2006 and before the child reaches 6 years of age,then there shall, in respect of that child, be allowed for the year of assessment immediately following the year of the birth in the case of paragraph (a), the year of the marriage in the case of paragraph (b), or the year of the adoption in the case of paragraph (c) or (d), a rebate of $10,000 against the tax payable by that individual.(2) Where an individual resident in Singapore has —

a third or fourth child of the family born to him on or after 1st January 2004 who is legitimate at the time of the birth;

an illegitimate third or fourth child of the family born to him on or after 1st January 2004 and the individual becomes lawfully married to the other natural parent of the child before the child reaches 6 years of age;

a third or fourth child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2004 and before 1st January 2006; or

a third or fourth child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2006 and before the child reaches 6 years of age,then there shall, in respect of that child, be allowed for the year of assessment immediately following the year of the birth in the case of paragraph (a), the year of the marriage in the case of paragraph (b), or the year of the adoption in the case of paragraph (c) or (d), a rebate of $20,000 against the tax payable by that individual.(2A) Where more than one individual is entitled to claim the rebate referred to in subsection (1) or (2), the rebate shall be apportioned between them in such proportion as they may agree or, in the absence of any agreement, in such manner as appears to the Comptroller to be reasonable.”;

by deleting the words “subsections (1) and (2)” in subsection (3) and substituting the words “subsections (1), (2) and (2A)”;

by inserting, immediately after the words “birth or adoption” in subsection (10)(a), the words “or the marriage of his natural parents (as the case may be)”;

by deleting the definitions of “second child of the family”, “third child of the family” and “fourth child of the family” in subsection (11) and substituting the following definitions:“ “second child of the family” means a child of the family who —

is a citizen of Singapore at the time of his birth or adoption or the marriage of his natural parents (as the case may be), or within 12 months thereafter; and

at the time of his birth, adoption or the marriage of his natural parents (as the case may be), has one other sibling who is a member of the same household;“third child of the family” means a child of the family who —

is a citizen of Singapore at the time of his birth or adoption or the marriage of his natural parents (as the case may be), or within 12 months thereafter; and

at the time of his birth, adoption or the marriage of his natural parents (as the case may be), has 2 other siblings who are members of the same household;“fourth child of the family” means a child of the family who —

is a citizen of Singapore at the time of his birth or adoption or the marriage of his natural parents (as the case may be), or within 12 months thereafter; and

at the time of his birth, adoption or the marriage of his natural parents (as the case may be), has 3 other siblings who are members of the same household;”; and

by inserting, immediately after the words “birth or adoption” in subsection (12), the words “or the marriage of his natural parents”.