1989 Ed.]
Inland Revenue
[CAP. 112
33
(2) In the case of a husband and wife, not being a wife living apart from her husband, they shall have but one net chargeable income, whether or not they elect under section 58A to be separately charged, and it shall be such amount as is arrived at after deducting from the aggregate of their net assessable incomes-
(a) such approved charitable donations as are provided for under section 12BA; and
(b) such allowances as are under section 42B(1) permitted in their case.
(3) Notwithstanding subsection (2)(b), for the purpose of ascertaining the net chargeable income for any year of assessment of a husband and wife, not being a wife living apart from her husband, no allowance under section 42B(1)(e) shall be granted unless the husband has, in such year of assessment, assessable income other than income of his wife which is aggregated with his under subsection (2). (Added 28 of 1988 s. 2)
(Replaced 71 of 1983 s. 10)
12BA. Charitable donation
(1) The amount of charitable donations that, in ascertaining net chargeable income, may be deducted-
(a) from the net assessable income of a person; or
(b) in the case of a husband and wife, not being a wife living apart from her husband, from the aggregate of their net assessable incomes
shall be, subject to subsections (2) and (3), the aggregate of approved charitable donations which are made during that year by that person and, where paragraph (b) applies, by such wife, if in any case such aggregate amount is not less than $100.
(2) Every deduction claimed by virtue of subsection (1) shall be claimed on the specified form and the deduction shall be permitted only if the claim contains such particulars and is supported by such proof as the Commissioner may require. (Amended 4/89 s. 7)
(3) No deduction shall be permitted under subsection (1) for any year of assessment in respect of-
(a) any sum which is allowable as a deduction under section 16, 16B, 16C or 16D;
(b) a sum in excess of 10% of-
(i) the assessable income as reduced by the deductions provided for under section 12(1)(a) and (b); or
(ii) in the case of a husband and wife, not being a wife living apart from her husband, the aggregate of the assessable
1989 Ed.]
Inland Revenue
[CAP. 112
33
(2) In the case of a husband and wife, not being a wife living apart from her husband, they shall have but one net chargeable income, whether or not they elect under section 58A to be separately charged, and it shall be such amount as is arrived at after deducting from the aggregate of their net assessable incomes-
(a) such approved charitable donations as are provided for under
section 12BA; and
(b) such allowances as are under section 42B(1) permitted in their
ease.
(3) Notwithstanding subsection (2)(b), for the purpose of ascertaining the net chargeable income for any year of assessment of a husband and wife, not
being a wife living apart from her husband, no allowance under section 42B(1) (e) 43/89 5.6.
in any year of assessment shall be granted unless the husband has, in such year of assessment, assessable income other than income of his wife which is aggregated with his under subsection (2). (Added 28 of 1988 s. 2)
(Replaced 71 of 1983 s. 10)
43/895.6.
12BA. Charitable donation
(1) The amount of charitable donations that, in ascertaining net chargeable income, may be deducted
(a) from the net assessable income of a person; or
(b) in the case of a husband and wife, not being a wife living apart from her husband, from the aggregate of their net assessable incomes
shall be, subject to subsections (2) and (3), the aggregate of approved charitable donations which are made during that year by that person and, where paragraph () applies, by such wife, if in any case such aggregate amount is not less than $100.
claimed on the specified form (2) Every deduction claimed by virtue of subsection (1) shall belaimed on the form specified by the Board of Inland Revenue and the deduction shall 4/39 s.7 be permitted only if the claim contains such particulars and is supported by
such proof as the Commissioner may require.
(3) No deduction shall be permitted under subsection (1) for any year of
assessment in respect of-
(a) any sum which is allowable as a deduction under section 16, 16B,
16C or 16D;
(b) a sum in excess of 10% of
A
(i) the assessable income as reduced by the deductions provided
for under section 12(1)(a) and (b); or
(ii) in the case of a husband and wife, not being a wife living apart from her husband, the aggregate of the assessable
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