CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 39

Proposed revision of War Taxation Ordinance 1941.

on re-enactment as permanent Income Tax Legislation.

Chapter I

39

1.

This Ordinance may be cited as the Income Tax Ordinance 1947.

In this Ordinance, unless the context otherwise requires

*active partner", in relation to a partnership, means a

partner who takes an active part in the control, management, or

conduct of the trade or business of such partnership;

"agent", in relation to a non-resident person or to a

partnership in which any partner is a non-resident person,

includes

(a) the agent, attorney, factor, receiver, or manager in

the Colony of such person or partnership, and

(b) any person in the Colony through whom such person or

partnership is in receipt of any profits or income arising in

or derived from the Colony;

"Assessor" means an Assessor appointed under the Ordinance;

"Assistant Commissioner" means an Assistant Commissioner

of Income Tax appointed under this Ordinance;

"authorized representative" means an individual authorized

in writing by any person to act on his behalf for the purpOSES

of this Ordinance who is

(a) in any case

(i) an accountant approved by the Coumi ssioner,

(ii) a solicitor, or counsel instructed by a solicitor,

(iii) an employee regularly employed by the person concerned, or

(iv) any other person approved by the Commissioner;

(b) in the case of an individual, a relative;

(c) in the case of a company, a director or the secretary;

(d) in the case of a partnership, a partner;

(●) in the case of a body of persons, a member;

"bill of sale" means bill of sale registrable under the

Bills of Sale Ordinance, 1886;

"British Empire" means the United Kingdom of Great Britain

and Northern Ireland, the Dominions, India, umma, the

/territories