9. Section 37 of the principal Act is amended —
(a)
by deleting the full-stop at the end of paragraph (c)(ix) of subsection (2) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:
“(d)
an amount equivalent to the value of any gift of a computer (including computer software and peripherals) approved by the Minister and made by any company in the year preceding the year of assessment to a prescribed educational or research institution in Singapore.”; and
(b)
by deleting the words “and (c)” in subsection (2A) and substituting the words “, (c) and (d)”.