53. The Fifth Schedule to the principal Act is amended —
by deleting the words “or a subsequent year of assessment” in paragraph 3(a)(ii); and
by inserting, immediately after paragraph 3, the following paragraph:
“3A. For the year of assessment 2010 or any subsequent year of assessment, no deduction shall be allowed in respect of any child —
who is not incapacitated by reason of physical or mental infirmity; and
who meets either or both of the following:
his income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment exceeded $4,000;
he was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.”.