108
CAP. 112]
Inland Revenue
[1989 Ed.
full valuable consideration, with the individual continuously throughout the year of assessment and, if there was more than one such parent, an additional allowance under this paragraph may be granted in respect of each such parent; (Added 35 of 1983 s. 3. Amended 21 of 1985 s. 2)
(e) an allowance of $15,000 or an amount equal to the income of the wife which is aggregated with his income (whichever is the less) if at any time during the year of assessment the individual was married to a wife whose net assessable income is aggregated with his net assessable income under section 12B(2), but an individual shall not be granted an allowance under this paragraph in any year of assessment unless the Commissioner is satisfied that the income of the wife which is aggregated with that of the individual is reasonable in amount having regard to the services rendered in respect of which the income accrued. (Added 28 of 1988 s. 4)
(f)-(h) (Repealed 33 of 1973 s. 3)
(2) For the purposes of subsection (1)(d)-
(a) a parent shall only be treated as being maintained by an individual or his wife if---
(i) the parent resides, otherwise than for full valuable consideration, with the individual for a continuous period of not less than 6 months in the year of assessment; or
(ii) the individual or his wife contributes not less than $1,200 in money towards the maintenance of that parent in the year of assessment;
(b) "parent of the individual or his wife" means--
(i) a parent of whose marriage, being a marriage recognized by the law of Hong Kong, the individual or his wife is the child;
(ii) a parent by whom the individual or his wife was adopted in an adoption recognized by the law of Hong Kong;
(iii) a step-parent
(iv) the natural mother of the individual or his wife; or
(v) a parent of a deceased husband or wife of the individual.
(Added 79 of 1978 s. 2. Amended 7 of 1986 s. 12)
(2A) An allowance under subsection (1)(d) or (dd) shall not be given to more than one individual, and where—
(a) the Commissioner has reason to believe that 2 or more individuals are eligible to claim the allowance in respect of the same parent for the same year of assessment, the Commissioner shall not consider any claim until he is satisfied that the claimants have agreed which of them shall be entitled to claim the allowance; or