No. 21. Income Tax. 1967.


 (2) The deductions mentioned in subsection (1) of this
section and in sections 28, 30, 31, 32, 33 and 34 shall be allowed
in the case of an individual not resident in the Colony only if
lie satisfies the Comptroller that he is a British Subject:
 Provided that in such a case no deduction shall be
allowed so as to reduce the amount of the tax payable below an
amount which bears the same proportion to the amount which
will be payable if the tax were chargeable on the total income
from all sources including income which is not subject to tax
charged in the Colony as the amount of the income subject to
tax in the Colony bears to the amount of the total income from
all sources.
 30. In ascertaining the chargeable income of an individual
who has completed and who proves to the satisfaction of the
Comptroller that he had during the year immediately preceding
the year of assessment his wife living with him or wholly main-
tained by him, there shall be allowed a deduction of four hun-
dred dollars.
 31. In ascertaining the chargeable income of an individual
 who has completed a return and who proves to the satisfaction
 of the Comptroller that he had during the year immediately
 preceding the year of assessment paid-
 (a) a maintenance or separation allowance or alimony
 pendente lite to his wife in accordance with the
 terms of a registered deed of separation or an order
 of any court of competent jurisdiction; or
 (b) maintenance or permanent alimony to a previous
 wife whose marriage with him has been dissolved by
 any court of competent jurisdiction,
there shall be allowed a deduction of such maintenance or sep-
aration allowance or such alimony.
 32. In ascertaining the chargeable income of an individual
who has completed a return and who is resident in the Colony
or who is a British subject and who proves to the satisfaction of
the Comptroller that he had living a child or children under the
age of twenty-five years during the basic year and that he had
the custody of and maintained such child or children at his own
expense he shall be allowed the following deductions-


Deduction
for wife.




Maintenance,
separation
allowance and
alimony.


Deduction for
children.


No. 21.


Income Tax.


1967.