Section 12

by substituting for subsection (1A) the following subsection:

“(1A) For the purposes of subsection (1), where subsection 50(2) or 50(3) applies, the total deduction under that subsection shall not exceed five thousand ringgit.”;

in subsection (1B), by substituting for paragraph (b), including the proviso, the following paragraph:

“(b) for the purposes of paragraph (a), where subsection 50(2) applies, the total deduction under that paragraph shall not exceed three thousand ringgit.”;

and

in subsection (lC)—

by substituting for the words “there shall be allowed for that year of assessment, in addition to the deduction already allowed under this subsection, a deduction of one thousand ringgit:” the words

“, the total deduction under this subsection shall not exceed one thousand ringgit.”; and