1964_INLAND_REVENUE_ORDINANCE — Page 106

1989 Ed.]

Inland Revenue

[CAP. 112

105

(aa) an additional allowance of $7,000 if the individual was not entitled during the year of assessment to an additional allowance under paragraph (bb), but this allowance of $7,000 shall be reduced by the percentage specified in Part 1 of Schedule/4 of the amount, if any, by which (Amended 48 of 1980 s. 3)

(i) in the case of an individual who is chargeable to salaries tax under Part III, the net assessable income of that individual as reduced by approved charitable donations provided for under section 12BA, exceeds $39,000; and

(ii) in the case of an individual who has elected for personal assessment under this Part, the total/income of that individual (as reduced under section 42(2) and (5)) exceeds $39,000; (Added 32 of 1977 s. 2. Amended 29 of 1979 s. 2; 32 of 1981 s. 7; 29 of 1982 s. 12; 71 of 1983 s. 23; 19 of 1986 s. 4; 28 of 1987 s. 5; 28 of 1988 s. 4; 17 of 1989 s. 11)

(b) an allowance of $34,000 if at any time during the year of assessment the individual was married to a wife: (Amended 33 of 1973 s. 3; 48 of 1980 s. 3; 32 of 1981 s. 7; 28 of 1987 s. 5; 17 of 1989 s. 11)

Provided that-

(i) where the wife is living/apart from her husband the allowance shall be granted only where the husband is maintaining or supporting the wife and on due claim being made therefor by the husband;

(ii) where the allowance is granted in respect of a wife living apart from her husband, the wife shall be treated as being a wife not living apart from her husband for the purposes of sections 10, 12B(2) and 13(1)(b)(ii) and of this Part; (Amended 71 of/1983 s. 23)

(iii) any claim made under this paragraph in respect of a wife living apart/from her husband may be revoked by the husband within the year of assessment in respect of which it was made or within 6 years after the expiration of that year; (Replaced 35 of 1965 s. 25)

(bb) an additional allowance of $14,000 if at any time during the year of assessment the individual was married to a wife, but this allowance of $14,000 shall be reduced by the percentage specified in Part 2 of Schedule 4 of the amount, if any, by which-

(i) in the case of a husband and wife chargeable to salaries tax Minder Part III, the aggregate of their net assessable incomes as reduced by approved charitable donations provided for under section 12BA, exceeds $80,000;