CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 222

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(2) For the purpose of this section-

(a) "total income" means the total income of an individual arising in derived from or received in the Colony. The amount to be included in respect of a dividend from a company which is entitled to deduct tax under the provisions of section 28 is the net dividend received plus the tax which the company has deducted or is entitled to deduct in respect of that dividend.

(b) "wife" means the lawful wife of any individual married to him by a Christian marriage or its civil equivalent, or in the case of a Chinese or any other Asiatic the principal spouse.

(c) "child" of an individual includes a child by his wife or by a former wife and a step-child. It includes also an adopted child and, in the case of Asiatics, a child by his concubine if such child is recognized by him and his family as a member of his family.

(3) An individual who is liable to tax for a part only of a year of assessment shall be entitled for that year to the same proportion only of the allowances under this section as the number of days during which he is liable bears to the number of days in that year of assessment.

(4) Every 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 parti- culars and is supported by such proof as the Commissioner may require.

44. (1) Tax shall be charged on the total income Rates of reduced by the allowances under section 43 at the following charge. rates-

(a) Upon the first five thousand dollars at one-quarter of the standard rate.

(b) Upon the next five thousand dollars at one-half of the standard rate.

(c) Upon the next five thousand dollars at three-quarters of the standard rate.

rate.

(d) Upon the next five thousand dollars at the standard

(e) Upon the next five thousand dollars at the standard rate plus one-quarter thereof.

(A)

Upon the next five thousand dollars at the standard rate plus one-half thereof.

(g) Upon the next five thousand dollars at the standard rate plus three-quarters thereof.

(h) Upon the remainder at twice the standard rate.

Provided that where an individual is liable to tax under this Chapter for a part only of any year of assessment, the sums under (a), (b), (c), (d), (e), (f) and (g) of this section shall be reduced in the proportion which the number of days during which he is so liable bears to the number of days in that year of assessment.

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