CAP. 112]
[s. 9 cont.]
Aggregation of married persons' incomes.
Inland Revenue.
(a) if such place of residence be a hotel, hostel or boarding house the rental value shall be deemed to be six per cent of the income aforesaid where the accommodation consists of not more than two rooms and three per cent where the accommodation consists of not more than one room;
(b) if such place of residence be other than a hotel, hostel or boarding house any person may elect to have the rateable value arrived at in accordance with section 5 substituted for rental value at seven and one-half per cent as aforesaid.
(3) For the purpose of this Part a pension or annuity includes any annual payment not being—
(a) income as defined in subsection (1),
(b) income chargeable to tax under Parts II, IV or V,
(c) a return of capital,
and shall include a pension or annuity which is voluntary or is capable of being discontinued.
[10]
10. The income as defined in section 9 of a married woman who is not living apart from her husband under the decree of a competent court or a duly executed deed of separation shall, for the purposes of this Part, be deemed to be the income of her husband and shall be chargeable accordingly: Provided—
Ascertainment of assessable income.
(a) that such part of the total amount of the tax charged to the husband as appears to the Commissioner to be charged in respect of the income of the wife may, if necessary, be collected from the wife, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to collection and recovery of tax shall apply accordingly;
(b) that where the husband is not assessable to tax under this Part or under Part VII the wife shall be assessed as a feme sole.
[11]
11. (1) Save as provided in this section, the assessable income chargeable to salaries and annuities tax for any year of assessment shall be the income of the recipient as defined in section 9 arising in the year preceding the year of assessment.
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