Section 165. Case where part of trust income is chargeable

165. 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).