'aggregate statutory income' means the aggregate of his statutory income for that year from each of his development sources;

'net aggregate statutory income from all his development sources' means his aggregate statutory income for that year less-

(a) the total of any amounts to be deducted under section 32 (2) (a) and (b) in ascertaining his assessable income under
section 32 for that year, and

(b) the amount of any property loss of his for that year or for any previous year of assessment which has not been allowed
against his net aggregate statutory income from all his development sources of a prior year:

Provided that a property loss incurred before the com-mencement of the basis period for the year of assessment
commencing on the 1st day of January, 1967, in the case of a company, and on the 1st day of July, 1967, in any other case,
shall not be treated as a property loss for the purposes of this sub-paragraph;

'net aggregate statutory income from all sources' means the aggregate of his statutory income for that year from each of his sources
of income less the amounts mentioned in sub-paragraphs (a) and (b) of the preceding definition;

'property loss' means any loss incurred by him in the letting of any property situated in Sabah which if it had been a profit would have been statutory income, in respect of any rent or premium from that property, for that year of assessment.

2. The development income of a person for a year of assessment shall be his net aggregate statutory income from all his development sources less so much of the amount (if any) to be deducted under section 32 (2) (c) in ascertaining his assessable income under section 32 for that year as bears the same proportion to that amount as his net aggregate statutory income from all his development sources for that year bears to his net aggregate statutory income from all sources for that year.

3. (1) Subject to the provisions of this Schedule, the amount of development tax payable for a year of assessment shall be-

(a) in the case of a person other than an individual, the greater of the following amounts:

(i) an amount to be computed at the rate of five per centum of every dollar of his development income for that year, or
(ii) in the case of a company, an amount of five hundred dollars or in the case of a person not being a company or an
individual an amount of one hundred dollars;
(b) in the case of an individual who in the basis period for that year was not a partner in any partnership, an amount to be
computed at the rate of five per centum of every dollar of his development income for that year:

Provided that-

(i) where the development income of such an individual for a year of assessment does not exceed five hundred dollars,
he shall be exempt from develop-ment tax for that year, and

(ii) where the development income of such an individual for a year of assessment exceeds five hundred dollars,
the development tax payable by him for that year shall not exceed the difference between that income and five hundred
dollars;

(c) in the case of an individual who at any time in the basis period for that year was a partner in any partnership and who-

(i) has partnership development income for that year exceeding two thousand dollars, an amount to be computed at the
rate of five per centum of every dollar of his development income for that year, or

(ii) has no partnership development income for that year or has partnership development income for that year not
exceeding two thousand dollars, an amount of one hundred dollars and, in addition, a further amount to be computed
at the rate of five per centum of every dollar of his development income for that year excluding his partnership
development income for that year:

Provided that where his development income for that year does not exceed five hundred dollars, the amount of
development tax payable by him for that year shall be an amount of one hundred dollars only.

4. Where a person other than an individual has a development source at any time in a year of assessment but no developmentincome for that year, he shall be assessed to development tax for that year in the case of a company in an amount of five hundred dollars and in thecase of a person not being a company or an individual in an amount of one hundred dollars.

5. Where a person other than an individual has one or more development sources in a year of assessment each of which exists for a period of less than twelve months in that year, and the aggre-gate period of existence of such sources in that year is less than twelve months, the minimum amount of development tax payable by him under paragraph 3 (1) (a) (ii) or 4 shall be reduced by multi-plying that amount by the number of days in the aggregate period and dividing the result by the number of days in the year of assess-ment.

6. In paragraphs 3, 4 and 5 of this Schedule-

(a) 'individual' includes a member of a partnership, by whatever name called; and
(b) 'person other than an individual' does not include a partnership, by whatever name called.

7. (1) If at any time in a year of assessment the circumstances are such that a married woman falls to be treated (within the meaning of subsection 3 of section 44 of the Ordinance) as living with her husband, then for that year any references in this Schedule to his statutory income, to his source of any kind, to his assessable income, to his loss or to his property loss may be taken to refer to her statutory income, her source of that kind, her assessable income, her loss or her property loss, as the case may be; and where gifts of money of the kind mentioned in section 32 (2) (c) have been made by her in the year preceding the year of assessment, then whether or not an amount in respect thereof would have been deductible under section 32 but for the provisions of this sub-paragraph, for the purposes of the application of this sub-paragraph with this Schedule and with sections 32 and 32A, any such gifts shall be treated as gifts made by him in the year preceding the year of assessment:

Provided that that part of the development tax assessed upon the husband for that year in accordance with this paragraph which bears the same proportion to such development tax as his wife's share of his development income (computed in accordance with this para-graph) for that year bears to such development income, may, if not previously recovered from the husband, be recovered from the wife, not withstanding that no assessment to development tax has been made upon her for that year.

(2) Where a husband and his wife have been assessed separately to development tax for a year of assessment whether before or after the circumstances referred to in sub-paragraph (1) of this paragraph existed in that year or before or after the husband and wife were married in that year and thereafter that sub-paragraph is applied to the husband for that year, all such additional assessments to develop-ment tax or repayment of development tax shall be made as may be necessary in consequence of the application of that sub-paragraph to the husband.

8. The provisions of this Ordinance specified in the first column hereunder shall, to the extent specified opposite thereto in the second column, be disregarded so far as development tax is concerned.

FIRST COLUMN	SECOND COLUMN
Provision of law	Extent to which provision to be disregarded
Section 30	Subsection (1)
Section 33	The whole.
Section 34	The whole.
Section 35	The whole.
Section 36	The whole.
Section 36A	The whole.
Section 37	The whole.
Section 38	The whole.
Section 39	The whole.

9. The provisions of this Ordinance specified in the first column hereunder shall apply in accordance with the provisions of section 32A (1) with the modifications specified opposite thereto in the second column.

FIRST COLUMN	SECOND COLUMN
Provision of law	Modifications
Section 53	After the word 'Ordinance' appearing at the end of subsection (1) insert the words 'or the sources of income of such person'.
Section 56	After the word 'year' appearing at the end of subsection (1) add the words 'and all the sources of income of the partnership'.
Section 57	After the word 'income' appearing in subsection (2) (b) insert the words 'and the sources of income'."