Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

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....viduals in the whole or any part of the income of such association or body are indeterminate or unknown,- (a) tax shall be charged on the total income of the association or body at the maximum marginal rate; or (b) where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total inc....

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....e of the association or body which is or are relatable to the share or shares of such member or members at such higher rate or rates, as the case may be; and (ii) the balance of the total income of the association or body shall be taxed at the maximum marginal rate. (3) For the purposes of this section, the individual shares of the members of an association of persons or body of individuals in ....