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Inland Revenue.
(e) wound and disability pensions granted to members of His Majesty's Forces;
(f) gratuities granted to members of His Majesty's Forces in respect of services rendered during war;
(g) any income exempted by order of the Governor in Council under section 87;
(h) the income of any person who is not resident or is only temporarily resident in the Colony: Provided in any case that—
(i) a person who stays in the Colony for a period or a number of periods amounting to more than one hundred and eighty days during a year of assessment shall be liable for that year of assessment,
and
(ii) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two consecutive years of assessment shall be liable for each such year of assessment.
[9]
[CAP. 112
Income from
9. (1) Income from any office or employment includes Definition of employment.
(a) any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, or allowance for high cost of living, whether derived from the employer or others, except the value of any holiday warrant, or passage granted by an employer to an employee, or any allowance for the purchase of any such holiday warrant or passage in so far as it is expended for such purpose;
(b) the rental value of any place of residence provided rent-free by the employer;
(c) 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 provided by the employer shall be deemed to be seven and one-half per cent of the income as described in paragraph (a) of subsection (1) derived from the employer for the period during which a place of residence is provided: Provided that-
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