Clause 34

Section 51 of the principal Act is amended by deleting subsections (4) and (5) and substituting the following subsection:“(4) A married woman living with her husband may elect to be chargeable in her own name on her income, including any profits arising from any property owned by her which is deemed to be owned by her husband under the proviso to section 10(1A); and where she so elects all her income shall be so chargeable.”.