Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/30

No. 20]

as the Commissioner may approve as equivalent to a Widows’ and Orphans’ Pensions Scheme:
 * Provided that no such deduction shall be allowed in respect of any such annual amount of premium or contribution beyond an amount equal to one-sixth part of the total income of such individual before making the deductions specified in (b), (c), (d) and (e) of this subsection.
 * (e) Sums payable by way of interest on any money borrowed for the purpose of producing the income or any part thereof.

(2) For the purpose of this chapter—
 * (a) “total income” means the total income of an individual computed in accordance with the provisions of Chapters II, III, IV and V, as the case may be, and shall include the amount of any dividend from a corporation which is entitled to deduct tax under the provisions of section 28. The amount to be included in respect of such dividend is the net dividend received plus the tax which the corporation has deducted or is entitled to deduct in respect of that dividend.
 * (b) “wife” means the lawful wife of any individual married to him by a Christian marriage or its civil equivalent, or in the case of a Chinese or any other Asiatic the principal spouse.
 * (c) “child” of an individual includes a child by his wife or by a former wife and a step-child. It includes also an adopted child and, in the case of Asiatics, a child by his concubine if such child is recognized by him and his family as a member of his family.

(3) An individual who is liable to tax for a part only of a year of assessment shall be entitled for that year to the same proportion only of the allowances under this section as the number of days during which he is liable bears to the number of days in that year of assessment.

(4) Every individual who claims an allowance under this section shall make his claim on the prescribed form. Such allowance shall be granted if the claim contains such particulars and is supported by such proof as the Commissioner may require.