Clause 29

by deleting the words “an unmarried child” in subsection (2)(e) and substituting the words “a child who was unmarried throughout the year preceding the year of assessment and”;

by deleting sub-paragraph (ii) of subsection (2)(p) and substituting the following sub‑paragraph:“(ii)was looking after any of her children who is a citizen of Singapore and —

was 12 years old and below at any time during the year preceding the year of assessment; or

was unmarried throughout the year preceding the year of assessment, and also incapacitated by reason of physical or mental infirmity; and”; (c)by deleting the words “there shall be allowed against her earned income a deduction of $3,000 in respect of one such parent or grandparent only:” in subsection (2)(p) and the proviso and substituting the following:“there shall be allowed against her earned income a deduction of $3,000 in respect of one such parent or grandparent only, except that —

a deduction under this paragraph in respect of that parent or grandparent may be allowed to one woman only; and (v)where more than one woman claims a deduction under this paragraph in respect of the same parent or grandparent, a deduction may be allowed to such claimant as the women may agree or (failing such agreement) to such claimant as determined by the Comptroller whose decision is final;”; and

by inserting, immediately after subsection (2), the following subsection:“(2AA) In subsection (2)(p), “child” has the meaning given by paragraph 7 of the Fifth Schedule.”.