Clause 13

by inserting, immediately after the words “in any calendar year” in subsection (1)(f), the words “before 2013”;

by deleting the words “any subsequent year” in subsection (1)(fa) and substituting “2012”;

by inserting, immediately after paragraph (fa) of subsection (1), the following paragraphs:“(fb)any sum contributed by an employer in 2013 or any subsequent year to the medisave account maintained under the Central Provident Fund Act in respect of any of his employees engaged in activities relating to the production of the income of the employer, up to a maximum deduction of $1,500 for that year for each employee’s medisave account, less any previous contribution made to that medisave account in that year by that employer in his capacity as a person of a prescribed description under paragraph (fc) (if applicable) and that is deductible under that provision:Provided that no deduction shall be allowed in respect of any sum contributed by an employer to the medisave account maintained under the Central Provident Fund Act in respect of an employee who holds a professional visit pass or a work pass or who would be required to obtain such a pass if he were to work in Singapore;

by deleting paragraph (b) of subsection (4).