20. Chargeability of agent of person residing out of the Island.
 21. Acts etc., to be done by trustees.
 22. Agents etc., of non-residents to be assessed.
 23. Indemnification of representative.
 24. Income derived from property transferred to minors.
 25. Income of property transferred in trust to be income of transferor
 in certain cases.
 26. Dispositions for short periods.
 27. Apportionment of profits of certain companies among members.

 P4RT VI.
 PERSONAL ALLOWANCES.
 28. Deduction in case of earned income.
 29. Deduction in case of residents or British subjects.
 30. Deduction for wife.
 31. Maintenance, separation allowance and alimony.
 32. Deduction for children.
 33. Deduction for dependent relatives.
 34. Deduction in respect of life insurance and contribution to Widows
 and Orphans Fund.
 35. Annual sums to charities etc.
 PART VII.
 RATES OF TAX ETC.
 36. Rates of Tax.
 37. Rate of Tax on companies, etc.
 38. Deduction of Tax from dividends of companies.
 39. Setting off of tax deducted.
 40. Deduction of tax from Government stock.
 41. Deduction-of tax from payment to non-residents.

 PART VIII.
 ADMINISTRATION.
 42. Appointment of administrative authority.
 43. Official secrecy.
 44. Rules.
 45. Forms.
 46. Signature on notices.
 47. Service of notices.
 48. Refusal or neglect to accept letters.
 49. Assessments not void by reason of errors.
 50. Time limits.


Section.


Marginal Note.