Clause 50

by inserting, immediately after the words “immediately preceding the year of assessment” in paragraph 5(1), the words “2008, 2009, 2010 or 2011”;

by inserting, immediately after the words “be allowable” in paragraph 5(1), the words “for that year of assessment”;

by deleting the words “or a subsequent year of assessment” in paragraph 5(1)(b) and substituting the words “, 2010 or 2011”;

by inserting, immediately after sub-paragraph (1) of paragraph 5, the following sub-paragraph:“(1A) Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2012 or any subsequent year of assessment), a child who —

is a citizen of Singapore as at 31st December of that year; or

if the child died in that year, was a citizen of Singapore on the date of his death,the following deductions shall, without prejudice to any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e), be allowable for that year of assessment to her only:

first eligible child15% of her earned income;

second eligible child20% of her earned income;

third and subsequent eligible child25% of her earned income for each eligible child.”;

by inserting, immediately after the words “sub‑paragraph (1)” in paragraph 5(2), the words “or (1A)”;

by inserting, immediately after the words “sub‑paragraph (1)(b)” in paragraph 5(3), the words “or (1A)”; and

by inserting, immediately after the words “and 5(1)(b)” in paragraph 6(2), the words “or 5(1A), as the case may be,”.