Cap. 123 Art. 91Computation of certain tax reductions.

Where through the operation of the provisions of article 56,

78 and 90 a part of the income subject to tax falls to be deemed the last part of the total income and the total income in respect of any year of assessment includes more than one such part to be so deemed, the provisions of article 78 shall have precedence over the provisions of article 56 and the provisions of either of these two articles shall have precedence over those of article 90, as the case may be.