No. 21. Income Tax. 1967.


 Provided that for the purposes of this section persons who
 are relatives of one another, persons who are nominees of any
 other person together with that other person, persons in part-
 nership, and persons interested in any shares or obligations of
 the company which are subject to any trust or are part of the
 estate of a deceased person, shall respectively be treated as a
 single person.
 For the purpose of this subsection, "relative" means bus-
 band, wife, ancestor, lineal descendant, brother or sister.
 (3) In having regard to what is a reasonable propor-
 tion, the Comptroller may disregard all sums connected with
 the repayment of debt or connected with any transaction
 designed to avoid tax.
 (4) The Comptroller may require a company by notice
 in writing, to produce within a time specified its balance sheets
 and accounts and sich further particulars as he may require
 including particular of the membership of the company.
 (5) Where a company has failed to furnish any or all
 of the particulars required within the specified time, the Comp-
 troller may to the best of his judgement estimate the reason-
 able part and issue a direction accordingly.
 ((6) In issuing any direction under this section the
 Comptroller shall-
 (a) issue it to the company in writing;
 (b) specify the reasonable proportion as a sum or
 a proportion of the total income, or as a
 percentage rate of dividend;
 (c) specify the date on which the dividend shall
 be deemed to have been paid.

 (7) Where a company having furnished such partic-
 ulars as the 'Comptroller requires, objects to any direction
 issued by him, it may within fifteen days of the receipt of the
 direction appeal to the Commisioners, whereupon the pro-
 visions in this Ordinance relating to objections and appeals
 shall apply.
 (8) Where a direction has been issued, then in com-
 puting the total chargeable income of any member of the
 company, his share of the reasonable proportion, as determined
 on appeal when necessary, shall be included in the computa-