Clause 4

by deleting the word “The” appearing in the first line of subsection (1) thereof and substituting therefor the expression “Save as provided in subsection (4) of this section, the”; and

by adding immediately after subsection (3) thereof the following new subsections: —“(4) A married woman living with her husband may, by notice in writing before such date as may in each year of assessment be determined by the Minister and notified in the Gazette, elect, for that year of assessment, to be chargeable in her own name on her earned income.(5) For the purpose of subsection (4) of this section the earned income of a married woman shall include all income earned by the married woman from any trade, business, profession or vocation carried on by her separately from her husband and also all income earned by her in the exercise of her profession as a duly qualified medical practitioner, advocate and solicitor, dentist, pharmacist, accountant, engineer or architect whether as an employee or partner of her husband, but save as so provided shall not include any income derived by the married woman, whether as an employee or not, from any trade, business, profession or vocation carried on by her husband either on his own account or as a partner.”.