Section 5, The Income Tax (Deductions Citation

Where _the profits of the period in which an allowablejourney or journeys occur affect the liability for more than one year of assessment, a deduction shall only be made in calculating the income chargeable for such one year of assessment as the claimant shall elect, such election being made in writing to. the Commissioner not later than the end of the last year ofassessment which is or may be affected, or, if no such election is made, for such one year of assessment as the Commissioner shall decide. *This proviso applies when ascertaining income chargeable for the year of assessment commencing on the 1st April, 1959, and each succeeding year of assessment (P.N. 129 of 1959). · THE INCOME TAX (BOARD OF COMMISSIONERS REMUNERATION) RULES made by the Governor in Council under section 5. 1. These rules may be cited as the Income Tax (Board of Commissioners Remuneration) Rules. 2. Members of the Board of Commissioners appointed under section 65 of the Ordinance shall serve for a period of one year from the date of appointment and shall be remunerated at the rate of two pounds ten shillings for each day or part thereof during which they are engaged in hearing and determining . appeals. Interest on Advance Payments [Cap. 273 THE INCOME TAX (INTEREST ON ADVANCE PAYMENTS) RULES made by the Governar in Council_ under section 5. 17 of 1956. 1. These rules rna y be cited as the Income Tax (Interest on Citation. Advance Payments) Rules. 2. In these rules, the expression "due date" means the 31st !~~~preta day of December in the year of assessment. 3. Any person liable to income tax in an amount of not less than one thousand pounds may apply to the Commissioner or the Official Representative in the United Kingdom for permission to pay the tax or any part, not being less than one thousand pounds or a multiple thereof, in advance of the due date. 4. On receipt of an application specified in rule 3, the Commissioner or the Official Representative shall forward to the Accountant General or the Crown Agents particulars of the amount authorised to be paid in advance. 5. The Accountant General or the Crown Agents, on receipt of the amount, shall issue a receipt therefor together with a warrant for the interest due thereon.