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(b) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two con- secutive years of assessment shall be liable for each such year of assessment.
9.-(1) Income from any office or employment in- Definition of
cludes-
(i) any wages, salary, leave pay, fee, pension, commis- sion, bonus, gratuity, or perquisite, whether derived from the employer or others, except the value of any holiday warrant, passage, or other form of free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided rent-free by the employer;
(iii) where a place of residence is provided by an employer at a rent less than the rental value, the excess of the rental value over such rent.
(2) The rental value of any place of residence shall be the rateable value arrived at in accordance with section 5: Provided that for the purposes of sub-section 1 (ii) and (iii), any excess of rental value over one-sixth of the income described in sub-section (1) (i) shall be disregarded.
income from employment.
collection thereof.
10. The income as defined in section 9 of a married Aggregation
of married woman who is not living apart from her husband under the
persons' decree of a competent court or a duly executed deed of incomes and separation shall, for the purposes of this Chapter, be deemed to be the income of her husband and shall be chargeable accordingly: Provided that such part of the total amount of the tax charged to the husband as appears to the Commis- sioner to be charged in respect of the income of the wife may, if necessary, be collected from the wife, notwithstand- ing that no assessment has been made upon her, and the provisions of this Ordinance as to collection and recovery of tax shall apply accordingly.
Ascertain-
ment of assessable
11.-(1) Save as provided in this section, the assessable income chargeable to Salaries Tax for any year of assessment shall be the income of the recipient as defined in Section 9 income. for the year preceding the year of assessment.
(2) Where а person commences to receive income chargeable to Salaries Tax on a day within a year of assess- ment, his assessable income for that year of assessment shall be his income from such day to the end of the year of assess-
ment.
(3) Where a person has commenced to receive income chargeable to Salaries Tax on a day within the year preceding the year of assessment, his assessable income for that year of assessment shall be his income for one year from such day.
(4) Where a person ceases to receive income chargeable to Salaries Tax his assessable income for the year of assess- ment in which the cessation occurs shall be his income for the period beginning on the first day of April in that year and ending on the date of cessation.