No. 21. Income Tax. 1967.


 Provided that where two persons jointly maintain
 any such person so aforesaid, the deduction to be
 made under this section shall be apportioned between
 them in proportion to the amount or value of their
 respective contributions towards the maintenance of
 that person:
 Provided further that this paragraph shall apply
 to a claimant being a female person as it applies to
 a claimant being a male person with the substitution
 of the word "husband" for the word "wife";
 (b) he was a widower resident in the Island and that a
 female relative of his or of his deceased wife was
 resident with him for the purpose of having the
 charge and care of any child of his or in the capacity
 of a housekeeper, there shall be allowed, subject as
 hereinafter provided a deduction of two hundred
 dollars in respect of that female relative-
 Provided that-
 (i) no deduction shall be allowed unless the
 claimant proves that no other individual is
 entitled to a deduction in respect of that
 female relative under the provisions of this
 Ordinance, or, if any other individual is so
 entitled, that the other individual has relin-
 quished his claim thereto;
 (ii) no deduction shall be allowed under this
 paragraph where the female relative is
 a married woman living with her husband,
 and the husband has claimed and been al-
 lowed a deduction under the provisions of
 section 30; and
 (iii) not more than one deduction of two hundred
 dollars shall be allowed to any claimant under
 this section in any year.
 Deduction in 34. In ascertaining the chargeable income of any individual
 respect of life who-
 insurance and
 contribution to (a) shall have made insurance on his life or the life of
 Widows' and his wife; or
 Orphans' fund. (b) shall have made a contribution to a Widows' and
 Orphans' Pensions Fund, or to such fund or scheme
 as the Administrator in Council may approve,
 there shall be allowed a deduction of the annual amount paid by