On 26/05/2013,
you requested for the version in force on 26/05/2013
incorporating all amendments published on or before 26/05/2013.
The closest version currently available is that of 09/02/1990.
10. Section 39 (2) of the principal Act is amended —
(a)
by deleting “$1,000” wherever it appears in paragraphs (a), (b) and (c) and substituting in each case “$1,500”;
(b)
by deleting the proviso to paragraph (d) and substituting the following proviso:
“Provided that in the case of any unmarried child incapacitated from maintaining himself by reason of physical or mental infirmity whose income was not more than $1,500 in that year and in respect of whom —
“(i)
the deduction allowable under the Fifth Schedule is less than $2,500, the deduction shall be increased to $2,500;
(ii)
no deduction is allowable under the Fifth Schedule, there shall be allowed a deduction of $2,500;”;
(c)
by deleting “$1,000” in the fifteenth line of paragraph (f) and substituting “$2,500”;
(d)
by deleting “$750” in paragraph (g)(iii) and substituting “$1,500”; and
(e)
by deleting “$750” in the thirteenth line of paragraph (g) and substituting “$2,500”.