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Deduction in charging sur-tax.
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523.—(1) For the purpose of charging sur-tax for any year of assessment there shall be deducted from the total income of an individual an amount equal to the deductions which, in ascertaining the amount of the income on which he is to be charged to income tax for that year of assessment, he is entitled to be allowed under sections 138 (1) (2), 139, 140, 141 and 142.
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(2) Where an individual not resident in the State is entitled to a deduction for any year under this section, the deduction shall be reduced in the proportion in which section 153 (2) reduces any relief given him for that year under the provisions specified in subsection (1).
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(3) In the case of a husband and wife who are for any year of assessment separately assessed to tax by virtue of an application under section 197 or 198, the following provisions shall apply in relation to any deduction to be made under subsection (1) for that year:
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(a) whether or not they are separately assessed to sur-tax, the deduction to be made from their total income shall be the same as if there were no separate assessment;
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(b) where they are separately assessed to sur-tax, the resulting relief from sur-tax shall be divided between them by treating their respective incomes as reduced as follows:
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(i) the amount (if any) included in the deduction in respect of relief under section 141 (2) or 142 shall be treated as reducing the income of the husband or the wife according as he or she maintains the child, relative, son or daughter, in respect of whom that relief is given,
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(ii) subject to subparagraph (i), the deduction shall be treated as reducing their respective incomes rateably,
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but so that, if the amount by which the income of either falls to be reduced under subparagraphs (i) and (ii) exceeds the amount of that income, the income of the other shall be treated as reduced by the amount of the excess.
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