CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 70

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of a year of assessment shall be entitled for that year to the

same proportion only of the allowances under this section

the mmber of days during which he is liable bears to the muber

of days in that year of assesment.

(4) Bvxry individual who claims an allowance under this

section shall make his claim on the prescribed form, Such

allowance shall be granted if the claim contains such particulars

and is supported by such proof as the Commissioner may require.

44. (1) Tax shall be charged on the total income reduced

by the allowances under section 47

(a) Upon the first

quarter the standard rate.

following rates

dollars at one

(b) Upon the next

dollars at one-

half the standard rate.

(c) Upon the next

quarters the standard rate.

dollars at three-

(2) Any tax which shall have been suffered whether

directly or by deduction under the provisions of section 7,

or 30 and any tax which company has deducted or is entitled

to deduct under the provisions of section 28 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 alain in the

form prescribed and on the Comissioner 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

assesment on any part of his income and who proves to

satisfaction of the Commissioner that he has paid, by

dedustion or otherwise, or is liable to pay, income tax in

United Kingdom for that year in respect of the same part

/of

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