(1) Subject to this section, in ascertaining the chargeable income of an individual who is resident in Saint Lucia and who, during the income year, maintained a child who, during the income year—
(a) had attained the age of 10 years; and
(b) was a student child within the meaning of section 48(4), whether in Saint Lucia or elsewhere,
is entitled to a deduction in respect of the education or training of that child.
(2) The deduction allowable under this section is $2,000 in respect of any one child.
(3) Where 2 or more individuals contribute towards the maintenance of a child to whom this section applies the deduction allowable may be apportioned between the individuals in such manner as appears to the Comptroller to be reasonable.
(4) Where a deduction is allowable under this section no deduction shall be allowed in respect of the same child under section 48.
(Amended by Act 18 of 1990)