Clause 41

by deleting the words “this Schedule” in paragraph 4 and substituting the words “paragraph 1”;

by deleting the words “has a child who is a citizen of Singapore as at 31st December of the year immediately preceding the year of assessment” in paragraph 5 and substituting the words “maintained, in the year immediately preceding the year of assessment, a child who is a citizen of Singapore as at 31st December of that year”; and

by inserting, immediately after paragraph 5, the following paragraph:“5A. Where more than one married woman, divorcee or widow is entitled to claim a deduction in respect of the same child under paragraph 5, the deduction shall be allowed to one such claimant only as determined by the Comptroller (whose decision shall be final) having regard to the circumstances of the case, including rights of custody, care and control and level of maintenance provided by each claimant.”.