Clause 32

by deleting the words “31st December 2010” in subsection (3A) and substituting the words “31st December 2015”; and

by deleting subsection (3B) and substituting the following subsection:“(3B) No deduction shall be made under subsection (3)(b), (c), (d), (e) or (f) to a person in respect of any donation made to an approved museum, approved recipient not being an approved museum, the Government, an institution of a public character or a prescribed educational, research or other institution in Singapore on or after 1st January 2012 unless he provides to —

the approved museum, approved recipient, Government, institution of a public character or educational, research or other institution; or

in a case where the donation is made under subsection (3)(c) to an institution of a public character indirectly through a grant-making philanthropic organisation, the grant-making philanthropic organisation,as the case may be, such information within such time and in such form and manner as the Comptroller may specify.”.