Section 12

Seksyen 50 Akta ibu adalah dipinda dengan menggantikan perenggan (b) subseksyen (3) dengan yang berikut:

" (b) where the wife makes an election under section 45 (2) or where the wife has no total income for the year of assessment to which the relevant year relates any premium for any

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insurance or deferred annuity within the meaning of paragraph (a) which is paid by the wife in the relevant year shall be deemed to have been paid by the husband;".

“(7) Where an insurer carrying on general business has—