Finance Act, 1954

Amendment of section 3 of the Finance Act, 1941.

11.Section 3 of the Finance Act, 1941 (No. 14 of 1941), as amended by section 2 of the Finance Act, 1943 (No. 16 of 1943), is hereby further amended by the insertion, after the words “ten years” where they secondly occur in paragraph (b) of subsection (1) of the said section 3, of the words “or, where the said part of his income arises in any one (hereinafter referred to as the particular country) of the countries coming under the description lastly set forth in subsection (3) of this section, that he was, prior to the said year of assessment, resident in any two or more, one of which is the particular country, of the countries coming under the said description for periods amounting in the aggregate to not less than ten years”.