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Finance Act, 1922
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Amendment as to allowance for maintenance, repairs. &c.

25. —(1) The following paragraphs shall be substituted for paragraph (3) of Rule 8 of No. V. in Schedule A (which grants relief in certain cases in respect of the cost of maintenance, repairs, &c.) :—

"(3) This Rule shall apply to any land (inclusive of farmhouses and other buildings, if any) or house, the assessment on which is reduced for the purpose of collection:

Provided that no repayment of tax shall be made under this Rule in respect of the cost of maintenance repairs, insurance or management, if or to such extent as that cost has been otherwise allowed as a deduction in computing income for the purposes of income tax."

(2) This section shall not have effect as respects income tax for the year 1922-23.