(a) if the Empire rate of tax does not exceed one-
half of the rate of tax appropriate to his case under this
Ordinance in the Colony the babe at which relief is to be given
shall be the Bupire rate of tax;
(b) in any other case the rate at which relief is
to be given shall be half the rate of tax appropriate to his
case under this Ordinance.
(2) If any person not resident in the Colony 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 proves to the satisfaction of the Commissioner that he
has paid, by deduction or otherwise, or is liable to pay
Empire income tax for that year of assessment in respect of
the same part of his income, he shall be entitled to relief
from tax paid or payable by him under this Ordinance on that
part of his income at a rate therean to be determined as follows
(a) if the Empire rate of tax appropriate to his case
does not exceed the rate of tax appropriate to his case under
this Ordinance, the rate at which relief is to be given shall
be one-half of the Empire rate of tax;
(b) if the Empire rate of tax appropriate to his
orse exceeds the rate of tax appropriate to his case under this
Ordinance, the rate at which relief is to be given shall be
equal to he amount by which the rate of tax appropriate to his
case under this Ordinance exceeds one-half of the Empire tax.
(3) For the purposes of this section, Empire income tax
means any income tax charged under any law in force in any part
of His Majesty's Dominions or in any place under His Majesty's
Frotection (other than the United Kingdom or this Colony),
provided that the legislature of that part or place has provided
for relief in respect of tax charged on income both in that
part or place and this Colony in a manner similar to that
provided in this section.
(4) For the purposes of this section the rate of tax
under this Ordinance shall be computed in the marmer provided
by sub-section (3) of the last preceding section of this
72
/Ordinance