73
Ordinance and the Empire rate of tax shall be computed in
a similar manner.
(5) there a person is for any year of assesment 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 deaned to be resident where during that year he resides for
the longer period.
47.
Where, under any law in force in any part of His
Majesty's Dominions or in any place under His Majesty's protection,
provision is made for the allowance of relief from income tax in
respect of the payment of income tax in this Colony,
obligation as to secrecy imposed by section four of this
Ordinance shall not prevent the disclosure to the authorised
officers of the Government in that part of His lajesty's
Dominions or in that place under His Majesty's protection of
such facts as may be necessary to enable the proper relief to
be given in cases where relief is olained from income tax in
this Colony or from income tax in that part or place aforesaid.
48.
(1) A non-resident person shall be assessable either
directly or in the name of his agent in respect of all his
profits arising in or derived from the Colony of any trade,
profession or business carried on in the Colony whether such
agent has the receipt of the profits or not, and the tax so assessed
whether directly or in the name of the agent shall be
recoverable by all means provided in this Ordinance out of the
assets of the non-resident person or from the agent.
where there are more agents than one they may be assessed
jointly or severally in respect of the profits of the non-
resident person and shall be jointly and severally liable for
tax thereon.
(2) Every person chargeable with tax as agent, or from
whom tax is recoverable in respect of the profits of another
person, may retain out of any assets coming into his possession
or control on behalf of such other person or in his capacity
as agent so much thereof as shall be sufficient to produce
/the
No comments yet.
Private notes are available after approval.