| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case No. 10/52 |
Decided: 14 February, 1953 |
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No personal deduction allowable in respect of alimony payments; appellant allowed married allowance - article 10, later 14 and 22, now repealed, Income Tax Act
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Taxpayer was legally separated from his spouse. He claimed (a) a single allowance of Lm240 since he had no control over his wife's income; besides the community of acquests had been liquidated and he no longer maintained his spouse; and (b) a further deduction of Lm240 that was equal to the alimony payments he made to his wife.
The Commissioner had allowed him a married allowance of Lm420 but no deduction in respect of the alimony payments.
The Board considered that the Act contemplated two kinds of deductions: those under article 10 and those under article 22 (personal deductions). Appellant was not due any deduction at all under article 10 in respect of the alimony payments (these actually formed part of his income), while he had been given the maximum deduction possible under article 22.
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