Inland Revenue.
(4) Every individual who claims an allowance under this section shall make his claim on the prescribed form. Such allowance shall be granted if the claim contains such particulars and is supported by such proof as the Commissioner may require.
[43]
[CAP. 112
charge.
Schedule.
30 of 1950, Schedule.
43. (1) Tax shall be charged on the total income reduced by the allowances under section 42 at the rates specified in the Second Schedule: Provided that where a person is liable to tax under this Part for a part only of year of assessment prior to the year of assessment 1950/51, the provisions of the Second Schedule shall be modified in the manner specified therein.
(2) Any tax which shall have been paid whether directly or by deduction under the provisions of section 6 or 29 and any tax which a corporation has deducted or is entitled to deduct under the provisions of section 27 and any business profits tax which shall have been paid or charged upon any part of the income under the provisions of Part IV shall, when the relevant income is included in the total income of any individual, be set off for the purposes of collection against the tax charged on that individual. Any excess of tax so borne by deduction over the tax payable by an individual shall be repayable by the Commissioner on receipt of a claim in the form prescribed and on the Commissioner being satisfied that the claim is in order.
[44]
Schedule.
PART VIII.
Double Taxation and non-Residents.
44. (1) Any person who has paid, by deduction or otherwise, or is liable to pay, tax under this Ordinance for any year of assessment on any part of his income and who proves to the satisfaction of the Commissioner that he has paid, by deduction or otherwise, or is liable to pay, income tax in the United Kingdom for that year in respect of the same part of his income, shall be entitled to relief from tax under this Ordinance paid or payable by him on that part of his income at a rate equal to the amount by which the rate of tax appropriate to his case under this Ordinance exceeds half the appropriate rate of United Kingdom tax.
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