Clause 12

by deleting the word “Comptroller-General” appearing in the proviso to paragraph (e) of subsection (1) thereof and substituting therefor the word “Comptroller”;

by deleting the words “in the Federation” appearing in paragraph (f) of subsection (1) thereof;

by deleting the semi-colon after the word “prescribed” appearing at the end of paragraph (g) of subsection (1) thereof and substituting therefor the expression “in rules made under section 7.”;

by deleting paragraph (h) of subsection (1) thereof; and

by deleting subsection (2) thereof and substituting therefor the following: —“(2) Notwithstanding the provisions of subsection (1) payments made by way of salary, wages or similar emoluments, to an employee who is the husband, wife or child of an employer, shall be allowed as deductions only to the extent to which, in the opinion of the Comptroller, they are reasonable in amount having regard to the services performed by such employee.”.