75
percentage,
shall be entitled to claim at any time within
one year of he and of such year of assessment that his
liability to tax for that year be recomputed on the basis
provided by paragraph 2(a) of this section;
(c) where the
Commissioner decides that the call of
a ship or aircraft belonging to a particular shipower or
charterer at a port of the Colony is casual and that further
calls by that ship or aircraft or others in the same ownership
are improbable, he may in his discretion exempt the profits
of such ship or aircraft from the provisions of this section,
and thereupon such profits shall be treated as if they do not
arise in Colony, and not liable to taxation.
(3) The master of my ship or aircraft owned or chartered
by a person whose profits are calculated under the provisions
of this section shall (though not to the exclusion of any
other agent) be deemed the agent of such person for all the
purposes of the Ordinance.
50. (1) If the Governor in Council by Order declares that
arrangements specified in the Order have been made with
Government of any territory outside the Colony with a view to
affording relief from double taxation in relation to income
tax and any tax of a similar character imposed by the laws of that
territory, and that is is expedient that those arrangements
should have effect, the arrangements shall have effect in
relation to income tax notwithstanding anything in any enactment.
(2) on the making of an Order under this section with
respect to arrangements relating to the United Kingdom,
Section 46 of this Ordinance shall cease to have effect except
in so far as the arrangements otherwise provide.
(3) On making of an Order under this section with
respect to arrangements relating to any territory forming part of His Majesty's dominions (other than the United Kingdom or the Colony), Section 47 of this Ordinance shall cease to have
effect as respects that territory except in so far as the
arrangements otherwise provide.
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