Finance Act, 1949
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Amendment of section 21 of Finance Act, 1920. |
6.—Subsection (1) of section 21 of the Finance Act, 1920 (which relates to deductions in respect of children) shall be construed and have effect as if the words “living at any time during the year of assessment” were substituted for the words “living at the commencement of the year of assessment”. |