Income Tax Act
(CHAPTER 134)

(Original Enactment: Ordinance 39 of 1947)

REVISED EDITION 2008
(1st January 2008)
An Act to impose a tax upon incomes and to regulate the collection thereof.
[1st January 1948]
PART I
PRELIMINARY
Short title
1.  This Act may be cited as the Income Tax Act.
Interpretation
2.—(1)  In this Act, unless the subject or context otherwise requires —
“account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person;
“accountant” means a public accountant within the meaning of the Accountants Act (Cap. 2);
“advocate and solicitor” means an advocate and solicit