S.L. 372.15 Art. 5Separate computation. Cap. 123.

When a person to whom this Order applies is eligible to make an election for a separate computation under article 50 of the Income Tax Act, that person shall be exempt, with respect to the year of assessment 1999, from the requirement to make that election in writing and shall be deemed to have taken the more advantageous option under that article according to his particular circumstances.