INLAND REVENUE (AMENDMENT) (NO. 3)
Ord. No. 43/89
A423
A422
Ord. No. 43/89
INLAND REVENUE (AMENDMENT) (NO. 3)
(b) by reason only that the person made contributions to the maintenance and
education of the child during the year of assessment; or
(c)
in respect of any 2nd or subsequent child.
(3) Where 2 or more persons are entitled to claim single parent allowance in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Commissioner may decide—
(a) having regard to the respective periods for which each person had the sole
or predominant care of the child during the year of assessment; or
(b) if, in the opinion of the Commissioner, those periods are uncertain, on
such basis as the Commissioner may decide as being just.
Provisions supplementary to sections 30 and 31
33. (1) Subject to section 31(2), a dependent parent allowance or a child allowance shall not be given to more than one person in any year of assessment in respect of the same parent or child.
(2) Subject to section 31(2) and (3), where the Commissioner has reason to believe that 2 or more persons are eligible to claim such an allowance in respect of the same parent or child for the same year of assessment, the Commissioner shall not consider any claim until he is satisfied that the claimants have agreed which of them shall be entitled to claim in that year.
(3) Where a dependent parent allowance or a child allowance has been granted.
(a) otherwise than under section 31(2) to 2 or more persons in respect of the
same parent or child; or
(b) to both a husband and wife, contrary to section 31(3); or
(c)
to a person and, within 6 months of such allowance being granted, another person appears to the Commissioner to be eligible to be granted that allowance in respect of the same parent or child for the same year of assessment,
the Commissioner shall invite the persons to whom the allowance has been granted and any other individual who appears to the Commissioner to be eligible to be granted the allowance to agree which of them is to have the allowance (being an agreement consistent with the provisions of this Part) and the Commissioner may in consequence of such agreement, or if the individuals do not so agree within a reasonable time, within the period specified in section 60, raise additional assess- ments under that section.
(4) The Commissioner shall exercise his powers under this section in such manner as may appear to him to be just having regard to such information only as may be in his possession at the time when he exercises those powers.”.
Section substituted
11. Section 40B is repealed and the following substituted—
"Interpretation
40B. In this Part, unless the context otherwise requires
"income", in relation to any person, means income derived beneficially by that
person;
"individual" means a person electing or who has elected to be chargeable to tax
under this Part;
"joint total income" means joint total income calculated in accordance with sec-
tion 42A;
"loss" and "losses" do not include a loss sustained by a person acting in his capacity
as trustee of a trust.".
Election for personal assessment
12. Section 41 is amended-
(a) by repealing subsection (1) and substituting—
"(1) Subject to subsection (1A), an individual—
(a) of or above the age of 18; and
(b) who is or, if he or she is married, whose spouse is either a
permanent or temporary resident,
may elect for personal assessment on his or her total income in accordance with this Part.
(1A) Where
(a) an individual is married and not living apart from his or her
spouse; and
(b) both that individual and his or her spouse—
(i) have income assessable under this Ordinance; and (ii) are eligible to make an election under subsection (1), then that individual may not make such an election unless his or her spouse does so too."; and
(b) in subsection (2) by repealing “a duly appointed” and substituting “an”.
Calculation of total income
13. Section 42 is amended-
(a) by repealing “42A” wherever it appears and substituting “42A(1)”;
(b) in subsection (2)(a) by repealing "and any spouse whose total income is required to be aggregated with that of the individual under section 42A” and substituting “and his or her spouse";
(c) by repealing subsection (6) and substituting
"(6) The proviso to subsection (5) shall apply, with any necessary modifications, in relation to an individual who has elected to be personally assessed under this Part and to his or her spouse where-
(a) by reason of the application of section 41(1A), that individual could not have so elected unless his or her spouse did so too, had his or her spouse had income assessable under this Ordinance; and
(b) for this reason only he or she was able so to elect,
as if the total income of both spouses had been required to be aggregated under section 42A(1)."; and