Finance Act, 1949

Amendment of section 22 of Finance Act, 1920.

7.—Subsection (1) of section 22 of the Finance Act, 1920 , as amended by section 5 of the Finance Act, 1944 (No. 18 of 1944) (which relates to deductions in respect of dependent relatives) shall be construed and have effect as if the words “fifty pounds” were substituted for the words “twenty-five pounds”.