Seksyen 10

dengan menggantikan noktah di hujung subseksyen (6)

dengan noktah bertindih; dan

dengan memasukkan sebaik selepas subseksyen (6), proviso baharu yang berikut:

Kewangan (No. 2) 13

“Provided that where the statutory income from an employment, pension or profession falls to be assessed in the name of an individual’s wife for the relevant year pursuant to subsection 45(4), there shall be deducted from such statutory income or the aggregate of such statutory income, as the case may be, an amount equal to any gift of money of the kind mentioned in this subsection, made by her in the basis year for that year.”.

Pindaan seksyen 45