8. Section 39 of the principal Act is amended —
by inserting, immediately after paragraph (d) of subsection (2), the following paragraph:
incurred delivery and hospitalisation expenses in respect of a legitimate 4th child born to him on or after 1st January 1988 and maintained by him, there shall be allowed a deduction against his earned income of the amount of such expenses or $3,000, whichever is the less:
Provided that where more than one individual is entitled to claim such deduction, the deduction shall be apportioned between the individuals in question in such proportion as they agree, or, in the absence of such agreement, in such proportion as appears to the Comptroller to be reasonable;”; and
by inserting, immediately after subsection (3), the following subsections:
“(4) In the case of an individual resident in Singapore in the year of assessment who is a citizen or permanent resident in Singapore and who, in the year preceding the year of assessment, has paid money in accordance with section 17A of the Central Provident Fund Act (Cap. 36) to his or his parent’s retirement account, there shall be allowed a deduction of the amount of such payments made on or after 1st April 1987 or $6,000, whichever is the less:
Provided that —
the total deduction allowed under this subsection in respect of any amount paid by a person to his and his parent’s retirement accounts shall not exceed such amount as may be prescribed;
where more than one person is entitled to claim such deduction in respect of the same parent, the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable.
(5) For the purposes of subsection (4), a claim for deduction shall only be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.”.