Section 22
Section 130 of the principal Act is amended—
ActIn forceProvision 22 of 24
Section 22
(a)
by substituting for paragraph (2)(a) the following:
“(a) the wife was resident and the individual was a citizen at some time in the basis year for that year of assessment; and”;
(b)
by substituting for the words “such total income of the wife or the husband as the case may be” in subsection
(8)
the words “the total income of the wife”; and
(c)
by deleting subsection (9).
Amendment of section 153