Finance Act, 1951

Increase of deductions in respect of children.

3.—(1) Without prejudice to subsection (2) of this section, subsection (1) of section 21 of the Finance Act, 1920 , as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of eighty pounds” for “a deduction of sixty pounds”.

(2) Subsection (2) of section 4 of the Finance Act, 1944 (No. 18 of 1944), is hereby amended—

(a) by the substitution of “eighty pounds” for “sixty pounds”, and

(b) by the substitution of “for the year beginning on the 6th day of April, 1951, or any subsequent year, to sixty-three pounds” for “for the year beginning on the 6th day of April, 1944, to forty-eight pounds and, for the year beginning on the 6th day of April, 1945, or any subsequent year, to forty-three pounds”.