No. 21. Income Tax. 1967.

 (a) a deduction of two hundred dollars in respect of each
 child under the age of sixteen years;
 (b) a deduction of two hundred dollars in respect of
 each child between the age of sixteen and twenty-five
 years who is receiving full time instruction at any
 college, school or other educational establishment not
 being a university or other institution of higher
 learning;
 (c) a deduction of seven hundred dollars in respect of
 each child between the age of sixteen and twenty-five
 years who is receiving full time instruction at any
 university or other institution of higher learning or
 is undergoing full time training lasting not less than
 two years for a trade or vocation:
 Provided that no deduction shall be allowed under para-
graph (a) or (b) hereof in respect of any child who was entitled
in his own right to an income exceeding two hundred dollars in
the basic year; and no deduction shall be allowed under para-
graph (c) hereof in respect of any child entitled in his own
right to an income exceeding seven hundred dollars in the
basic year:
 Provided further that in calculating the income of the
child for the purpose of the foregoing provision no account shall
be taken of any income to which the child is entitled as the
holder of a scholarship, exhibition, bursary or other similar
educational endowment:
 Provided further that the expression "child" in this
section shall include a step child and an adopted child, or an
illegitimate child living with and maintained by the person
charged.

 33. In ascertaining the chargeable income of an individual Deduction for
who proves to the satisfaction of the Comptroller that during dependent
the basic year- relative#.
 (a) he maintained at his own expense any person being
 a child, brother or sister of his or of his wife, who
 is incapacitated by old age or infirmity from main-
 taining himself, or being his or his wife's father or
 mother or grandfather or grandmother whether in-
 capacitated or not, and being a person whose total
 income from all sources does not exceed two hundred
 and fifty dollars a year, there shall be allowed a de-
 duction of one hundred and twenty-five dollars in
 respect of each person whom he so maintained: