Case where part of trust income is chargeable.

Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part.

¹ Subs. by Act 44 of 1980, s. 27, for “as if the relevant income” (w.e.f. 1-4-1980).

² Ins. by Act 21 of 1984, s. 21 (w.e.f. 1-4-1985). 3. Ins. by Act 44 of 1980, s. 27 (w.e.f. 1-4-1980). 4. Explanation 2 omitted by Act 4 of 1988, s. 64 (w.e.f. 1-4-1989).

⁵ Ins. by Act 16 of 1981, s. 15 (w.e.f. 1-4-1981).

6. Clause (i) omitted by Act 4 of 1988, s. 65 (w.e.f. 1-4-1989).

D.—Representative assessees—Miscellaneous provisions

166.Direct assessment or recovery not barred.—Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.