Finance Act, 1954

Increase of deductions in respect of children.

4.—(1) 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-five pounds” for “a deduction of eighty pounds” (inserted by section 3 of the Finance Act, 1951 (No. 15 of 1951)).

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

(a) by the substitution, in subsection (1), of “the Social Welfare (Children's Allowances) Acts, 1944 to 1952” for “the Act of 1944”, and

(b) by the deletion of subsections (2), (3) and (4).