Clause 52

Subsection (2) of section 93 of the Ordinance is hereby amended by inserting the following proviso thereto: —“Provided that where any such repayment relates to the income of a married woman chargeable in the name of her husband, such married woman shall be entitled, on application, to have refunded to her any tax paid by her, by deduction or otherwise, in excess within the meaning of subsection (1) of this section, where the Comptroller is satisfied that repayment to such married woman is reasonable.”.