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(4) Any Order made under this section may be revoked
by a subsequent Order.
(5) Where any arrangements have effect by virtue of
this Section, the obligation as to secrecy imposed by section
four of this Ordinance shall not prevent the disclosure to
any authorised officer of the government with
he arrange-
ments are made of much information as is required to be
disclosed under the arrangements.
(6) The Governor in Council may make rules for carrying
out the provisions of any arrangements having effect under this
section.
51. The provisions of this Section shall have effect where,
under arrangements having effect under Section 50 of this
Ordinance, tax payable in respect of any income in the terri-
tory with the Government of which the arrangements are made is
to be allowed as a credit against tax payable in respect of
that income in the Colony; and in this Section the expression
"foreign tax" means any tax payable in that territory which
under the arrangements is to be so allowed and the expression
*income
means tax chargeable under this Ordinance.
(2) The amount of the income tax chargeable in respect
of the income shall be reduced by the amount of the credit:
Provided that credit shall not be allowed against income
tax for any year of assessment unless the person entitled to
the income is resident in the Colony for that year.
(3) The credit shall not exceed the amount which would
be produced by computing the amount of the income in
accordance with the provisions of this Ordinance and the
charging it to income tax at a rate ascertained by dividing
the income tax chargeable (before allowance of credit under any arrangements having effect under Section 50 of this Ordinance) on the total income of the person entitled to the
income by the amount of his total income.
(4) Without prejudice to the provisions of the
preceding subsection, the total credit to be allowed to a person for any year of assessment for foreign tax under all
/arrangements