Clause 53

by inserting, immediately after sub‑paragraph (1A) of paragraph 5, the following sub-paragraphs:“(1B) For the purposes of determining whether a child is a “first eligible child”, “second eligible child” or “third and subsequent eligible child” in sub‑paragraph (1A), for the year of assessment 2022 or any subsequent year of assessment, a sibling of the child, being a sibling that is a stillborn child (whether issued from the child’s mother before, on or after 1 January 2022), is treated as if the stillborn child were an eligible child, but only if the natural mother of the stillborn child is the married woman, divorcee or widow claiming the deduction.(1C) To avoid doubt, sub‑paragraph (1B) does not imply that a stillborn child is an eligible child in respect of whom a deduction is allowable under section 39(2)(e).”; and

by deleting the word “and” at the end of sub‑paragraph (a) of paragraph 7, and by inserting immediately thereafter the following sub‑paragraph:“(aa)“stillborn child” means any child that —

issues from the child’s mother after the twenty‑second week of pregnancy; and

does not show any sign of life at any time after being completely expelled or extracted from the mother; and”.