1947-HKRS29-8-14_Part02 — Page 18

Relief in

'pert of United King dam Income

Tax.

Belief in respect of Επιρίτη

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Provided that where an individual is liable to tax under this Chapter for a part only of any year of assessment, the suma under (c), (b), (c), (d), (e), (f) and (g) of this section shall be reduced in the proportion which the number of days during which he is so liable bears to the number of days in that year of assessment.

(2) Any tax which shall have been paid whether directly or by deduction under the provisions of section 7 or 30 and any tax which a corporation has deducted or is entitled lo deduct under the provisions of section 28 and any Business Profits tax which shall have been paid or charged upon any part of the income under the provisions of Chapter IV shall, when the relevant income is included in the total income of any individual, be set off for the purposes of collection against the tax charged on that individual. Any excess of tax so borne by deduction over the tax payable by an individual shall be repayable by the Commissioner on receipt of a claim in the form prescribed and on the Commissioner being satisfied that the claim is in order.

CHAPTER VIII.

Double Taxation and non-Residents.

45. (1) Any person 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 and who proves to the satisfaction of the Commissioner that he has paid, by deduction or otherwise, or la liable to pay, income tax in the United Kingdom for that year respect of the same part of his income, shall be entitled to relief from tax under this Ordinance paid or payable by him on that part of his income at a rate equal to the amount by which the rate of tax appropriate to his case under this Ordinance exceeds half the appropriate rate of United Kingdom tax, If, however, the rate of tax appropriate to his case under this Ordinance exceeds the appropriate rate of United Kingdom tax he shall be entitled only to relief at a rate equal to half the appropriate rate of United Kingdom tax.

(2) For the purposes of this section a certificate issued by or on behalf of the Commissioners of Inland Revenue in the United Kingdom shall he receivable in evidence to show what is the appropriate rate of United Kingdom tax in any particular case.

(3) For the purpose of this section the expression "rate of lax" when applied to tax paid or payable under this Ordinance means the rate determined by dividing the amount of the tax paid or payable for the year (before the deduction of the relief granted under this section) by the amount of the income in respect of which the tax paid or payable under this Ordinance has been charged for that year except that where the income which is the subject of a claim to relief under this section is computed by reference to the provisions of section twenty-two of this Ordinance on an amount other than the ascertained amount of the actual profits, the rule of tax shall be determined by the Commissioner.

46. (1) If any person resident in the Colony who bas paid, by deduction or otherwise, or is liable to pay, tax under Income Tax this Ordinance for any year of assessment on any part of his

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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 in respect of the same part of his income, he shall be entitled to relief from tax in the Colony paid or payable by him on that part of his income at a rate thereon to be determined as follows--

() if the Empire rate of tax does not exceed one-half of the rate of lax appropriate to his case under this Ordinance in the Colony the rate at which relief is to be given shall be the Empire rate of tax;

(b) in any other case the rate at which relief is to he 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 bas 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 thereon to be determined as follows ---

(a) if the Empire rate of tax appropriate to his case dota 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 lax appropriate to his case exceeds the rate of lax appropriate to his case under this Ordinance, the rate at which relict is to be given shall be equal to the 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 lax means any income tax charged under any law in force in any part of the British Empire (other than the United Kingdom or this Colony), provided that the legislature of that part or place has provided for relief in respect of tak 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 manner provided by aub-section (3) of the last preceding section of this Ordinance and the Empire rate of tax shall be computed in a similar

manner,

(5) Where a person is for any year of assessment resident both in the Colony and in a part or place in which Empire income tax is charged, he shall for the purposes of this section be deemed to be resident where during that year he resides for the longer period.

47. Where, under any law in force in any part of the omcial British Empire provision is made for the allowance of relief rey, from income tax iu respect of the payment of tax under this Ordinance, the obligation as to secrecy imposed by section 4 of this Ordinance shall not prevent the disclosure to the authorised officers of the Government in that part of the British Empire of such facts as may be necessary to enable the proper relief to be given in cases where relief is claimed from tax under this Ordinance or from income lax in that part or place aforesaid,