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Declaration as to the effect of section 20 (1) (b) of 5 & 6 Geo. 5. c. 89.
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34. It is hereby declared that paragraph (b) of subsection (1) of section twenty of the Finance (No. 2) Act, 1915, does not affect the operation of section thirty-seven of that as respects the application of amendments made by that Act for the current income tax year, and that that paragraph is accordingly to be construed as if the words “if this section had not passed’ were substituted for the words “if this Act had not passed.”
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