Contributions payable if assessment of wife’ s income under husband’ s name
5A.  Where a married woman who is self-employed has not elected for separate assessment under section 51(4) of the Income Tax Act [Cap. 134] and accordingly her income has been charged in the name of her husband under section 51 (1) of that Act, any reference in regulation 4 or 5 —
(a)to her notice of assessment shall be construed as a reference to the notice of assessment issued in the name of her husband; and
(b)to her income stated in such notice of assessment shall be construed as a reference to such proportion of the amount of income stated in the notice of assessment as is attributable to income derived or received by her and apportioned in such manner as the Comptroller may determine.
[S 173 /93 wef 1 /1 /93]