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Special provisions applicable to partners
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20. Where an Individual carrying on or exercising any profession, trade or vocation in partnership with any other person makes any, claim for exemption, relief, or abatement under the Income Tax Acts, the income of the individual from the partnership, for the year to which the claim relates may be treated separately for the purpose of any such exemption, relief, or abatement, and if so treated shall be deemed to be the share to which he is entitled during the said year in the partnership profits, such profits being estimated according to the several rules and directions of those Acts.
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