(ii) no such allowance shall be made in respect of
child who carried on or exercised during the year preceding
the year of azsessment a trade, profession, business vocation or
employment;
(iii) no allowance shall be made in respect of any
mmber of children exceeding four.
(d) The annual amount of any premium paid in respect of
any individual on the life of the individual or on the life of
his wife in any Insurance Company or the annual contribution
made by the individual to the Widows' and Orphans' Fensions
Scheme of the Colony or such other scheme or fund as th
Commissioner may approve as equivalent to Widows' and Orphans'
Pensions Soheme,
Provided that no such deduction shall be allowed in
respect of any such anmal amount of premium or contribution
beyond an amount equal to one-sixth part of the total income
of such individual before making the deductions specified in
(b) (c) and (d) of this subsection.
(2) For the purpose of this section -
·
(a) "total income" means the total income of an
individual arising in or derived from the Colony. The amount
be included in respect of a dividend from a company which is
entitled to deduct tax under the provisions of section 28 in
the net dividend received plus the tax which the company has
deducted or is entitled to deduct in respect of that dividend.
(b) "wife" means the lawful wife of any individual
married to him by a Christian marriage or its civil equivalent,
or in the case of Chinese or any other Asiatic the principal
spouse.
(c) "child" of an individual includes a child by his
wife or by a former wife and a step-child. It includes also
an adopted child and, in the case of Asiatics, a child by his
concubine if such child is recognised by him and his family as
a member of his family.
(3) An individual who is liable to tax for a part only
/of
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