Inland Revenue
[1989 Ed.
43/895.15
43/89
(2A) (Repealed 17 of 1989 s. 12)
(2B) In respect of the years of assessment up to and including the year of assessment commencing on 1 April 1982 and in a case mentioned in section 5B(5), any tax paid by the individual whether directly or indirectly under the provisions of Part II for a year of assessment for which he has elected personal assessment, to the extent to which such tax-
(a) is available for set off under section 25;
(b) would have been refundable under section 5(3) except that the relevant part of the land or buildings or land and buildings did not qualify under the definition of building or part thereof in section 5(5)(c);
(c) would have been refundable under section 7 except that the relevant period when the land or buildings or land and buildings were unoccupied did not consist of entire months in the year of assessment,
shall be set off for the purposes of collection against the tax charged under this Part on that individual for that year of assessment. (Added 26 of 1969 s. 26)
(2C) Where a husband and wife, not being a wife living apart from her husband, elect under section 58A to be separately charged in respect of any year of assessment, each spouse shall in respect of that year of assessment be charged such proportion of the tax that would otherwise be payable under subsection (1)(b) as the total income (as reduced under section 42(2) and (5)) of that spouse bears to their joint total income. (Added 71 of 1983 s. 24)
(3) Where the aggregate of the taxes which may be set off under subsections (2) and (2B) exceeds the amount of tax charged under this Part, the Commissioner shall, on receipt of a claim from the person charged in the form specified by the Board of Inland Revenue and on being satisfied that the claim is in order, refund such excess to that person. (Added 36 of 1955 s. 50. Amended 26 of 1969 s. 26; 39 of 1969 s. 8; 30 of 1981 s. 8; 71 of 1983 s. 24; 17 of 1989 s. 12)
43A. Interpretation
In this Part-
"child" means-
(a) the child of an individual by his wife or former wife; or
(b) in the case of a woman her own child; or
(c) in the case of Asiatics a child of the individual by his concubine if such child is recognized by him and his family as a member of his family; or
(d) an adopted child; or
(e) a step-child;