CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 72

(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

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/Ordinance