1989 Ed.]
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[CAP. 112
109
(b) an allowance under subsection (1)(d) or (dd) has been granted—
(i) to 2 or more individuals in respect of the same parent for the same year of assessment; or
(ii) to an individual and, within 6 months of such allowance being granted, another individual appears to the Commissioner to be eligible to claim that allowance in respect of the same parent for the same year of assessment,
the Commissioner shall invite the individuals to whom the allowance has been granted and any other individual who appears to the Commissioner to be eligible to claim the allowance to agree which of them is to have the allowance and the Commissioner may in consequence of such agreement or if the individuals do not so agree within a reasonable time raise additional assessments under section 60, within the period of time specified in that section. (Added 79 of 1978 s. 2. Amended 35 of 1983 s. 3)
(3) Every individual who claims an allowance under this section shall make his claim on the form specified by the Board of Inland Revenue and an allowance shall be granted only if the claim contains such particulars and is supported by such proof as the Commissioner may require. (Amended 39 of 1969 s. 7)
43. Rates of charge
(Added 36 of 1955 s. 49)
(1) Tax shall be charged on the amount of the assessment referred to in section 42B(1) and at the rates specified in Schedule 2—
(a) on the individual; or
(b) in the case of a husband and wife, not being a wife living apart from her husband, on the husband unless they elect under section 58A to be separately charged, in which case tax shall be charged in accordance with subsection (2C). (Replaced 71 of 1983 s. 24)
(1A) Notwithstanding subsection (1), the amount of tax charged under that subsection shall not in any case exceed the amount which would have been chargeable had the standard rate been charged on the total income (as reduced under section 42(2) and (5)) or, as the case may be, the joint total income. (Added 65 of 1970 s. 8. Amended 7 of 1975 s. 32; 71 of 1983 s. 24)
(2) Any property tax, any salaries tax and any profits tax paid under the provisions of Parts II, III and IV respectively shall, where the relevant amounts on which such taxes were calculated are included in the total income of the person who paid the tax, be set off for the purposes of collection against the tax charged under this Part on that person or in the case of a husband and wife, not being a wife living apart from her husband, who do not elect under section 58A to be separately charged, on the husband. (Replaced 26 of 1969 s. 26. Amended 8 of 1973 s. 11; 8 of 1983 s. 13; 71 of 1983 s. 24; 17 of 1989 s. 12)
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1989 Ed.]
Inland Revenue
[CAP. 112
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(b) an allowance under subsection (1)(d) of (dd) has been granted—
(i) to 2 or more individuals in respect of the same parent for the
same year of assessment; or
(ii) to an individual and, within 6 months of such allowance
being granted, another individual appears to the Com- missioner to be eligible to claim that allowance in respect of the same parent for the same year of assessment,
the Commissioner shaИ invite the individuals to whom the allowance has been granted and any other individual who appears to the Commissioner to be eligible to claim the allowance to agree which of them is to have the allowance and the Commissioner may in consequence of such agreement or if the individuals do not so agree within a reasonable time raise additional assessments under section 60, within the period of time specified in that section. (Added 79 of 1978 s. 2. Amended 35 of 1983 ƒ. 3)
(3) Every individual who claims an allowance under this section shall make his claim on the form specified by the Board of Inland Revenue and an allowance shall be granted only if the claim contains such particulars and is supported by such proof as the Commissioner may require. (Amended 39 of 1969 s. 7)
43. Rates of charge
(Added 36 of 1955 s. 49)
A (1) Tax shall be charged on the amount of the assessment referred to in section 42B(1) and at the rates specified in Schedule 2—
(a) on the individual; or
(b) in the case of a husband and wife, not being a wife living apart from her husband, on the husband unless they elect under section 58A to be separately charged, in which case tax shall be charged in accordance with subsection (2C). (Replaced 71 of 1983 s. 24)
(1A) Notwithstanding subsection (1), the amount of tax charged under that subsection shall not in any case exceed the amount which would have been chargeable had the standard rate been charged on the total income (as reduced under section 42(2) and (5)) or, as the case may be, the joint total income. (Added 65 of 1970 s. 8. Amended 7 of 1975 s. 32; 71 of 1983 s. 24)
(2) Any property tax, any salaries tax and any profits tax paid under the provisions of Parts II, III and IV respectively shall, where the relevant amounts on which such taxes were calculated are included in the total income of the person who paid the tax, be set off for the purposes of collection against the tax charged under this part on that person or in the case of a husband and wife, not being a wife living apart from her husband, who do not elect under section 58A-to-be separately charged, on the husband. (Replaced 26 of 1969 s. 26. Amended 8 of 1973 s. 11; 8 of 1983 s. 13; 71 of 1983 s. 24; 17 of 1989 s. 12)
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