INCOME TAX ACT 1967 (ACT 53) PART III - ASCERTAINMENT OF CHARGEABLE INCOME Chapter 1 - Preliminary
Section 19. Supplementary provisions for the interpretation of Part III.
(1) A period overlaps another period for the purposes of this Part if-
(a) it begins before and ends in or at the same time as or after that other period; or
(b) it begins at the same time as or during that other period and ends after that other period.
(2) For the purposes of this Part, an individual and a wife of his shall be treated as living together unless-
(a) they are separated under an order of a court or under a deed of separation or a written agreement for separation; or
(b) they are in fact separated in such circumstances that the separation is likely to be permanent.
(3) Where-
(a) it is necessary for the purposes of Chapter 4 to ascertain the amount of any interest, rent or any payment of any other kind which is payable for the basis period (or for a part of the basis period) for a year of assessment; and
(b) the period for which the interest, rent or payment is payable (in this subsection referred to as the relevant period) overlaps that basis period,
the interest, rent or payment shall be taken to accrue evenly over the relevant period, and so much of the interest, rent or payment as is thus found to accrue during the period of the overlap shall be taken to be the amount of the interest, rent or payment which is payable for that basis period or that part of that basis period, as the case may be.
(4) In this Part a reference to-
(a) gross income or any other item receivable; or
(b) rent or any other sum payable,
is a reference to any gross income, other item, rent or other sum, as the case may be, which is payable to the recipient, whether or not it is due or due and payable.
(5) Any reference to this Part in section 18 or this section includes a reference to Schedules 2, 3, 4, 4A and 4B.
[Am. Act 420:s.7; Act 451:s.7]
(6) For the avoidance of doubt it is hereby declared that, where a person who is a partner in a partnership is not in fact personally engaged in carrying on the business of that partnership, nothing in section 55, 56 or 57 shall cause that partner to be treated as being personally engaged in his proprietorship or continuing proprietorship business in relation to that partnership.
