Relief where income tax
is payable elsewhere.
Allowances.
Propor- tionate allowances.
420
12. (1) Where any person liable to Salaries Tax pays Income Tax in the United Kingdom or any other part of the British Empire on income assessable under this Chapter, there shall be deducted from his assessable income a sum equal to the amount of the income on which such Income Tax has been or will be charged during the year of assessment, and such person shall be deemed to be liable to Salaries Tax only for such proportion of the year of assessment as his net assessable income bears to his income before the deduction has been made.
(2) Where any person liable to Salaries Tax pays Income Tax in a country other than the United Kingdom or a part of the British Empire, there shall be deducted from his assessable income a sum equal to the amount of Income Tax which has been or will be paid during the year of assess-
ment.
13.-(1) There shall be deducted from the assessable income liable to salaries tax of any individual before arriving at the net chargeable income-
(a) an allowance of three thousand dollars;
(b) an allowance of three thousand dollars, if, at any time during the year preceding the year of assessment, he had a wife;
(c) an allowance of two thousand dollars, if he had living at any time during the year preceding the year of assessment an unmarried child who was under the age of twenty-two years, and where he had more than one such child an allow- ance of one thousand dollars for the second child, and five hundred dollars each for the third and fourth child:
Provided that-
(i) no such allowance shall be made in respect of a child whose income from any source for the year preceding the year of assessment exceeded two thousand dollars;
(ii) no such allowance shall be made in respect of a child who carried on or exercised during the year preceding the year of assessment a trade, business, profession, vocation, or employment;
(iii) no allowances shall be made in number of children exceeding four.
(2) For the purposes of this section-
respect of any
(a) wife means the lawful wife of
any person married to him by a Christian marriage or its civil equivalent, or in the case of a Chinese or any other Asiatic the principal spouse.
(b) "child" of an individual includes a child by his wife or by a former wife and a step-child. It includes also an adopted child and, in the case of Asiatics, a child by his concubine if such child is recognized by him and his family as a member of his family.
(3) An individual who is liable to tax under this Chapter for a part only of a year of assessment shall be entitled for that year to the same proportion only of the allowances under this section and of the exemption under paragraph (iii) of the proviso to section 8 as the number of days during which he is liable bears to the number of days in that year of assessment.