Finance Act, 1972
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Amendment of section 141 of Income Tax Act, 1967. |
5.— Section 141 of the Income Tax Act, 1967 , is hereby amended— | |
(a) by the insertion in subsection (1) (inserted by the Finance Act, 1969 ) after paragraph (a) of the following paragraph: | ||
“(aa) who is under the age of 16 years and is permanently incapacitated by reason of mental or physical infirmity, or”, | ||
(b) by the substitution for the portion of paragraph (a) of subsection (1A) (inserted by the said Finance Act, 1969 ) that precedes the proviso to the said paragraph (a) of the following: | ||
“(a) (i) in the case of a child to whom paragraph (a) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £170, and in the case of any other such child, £155, or | ||
(ii) in the case of a child to whom paragraph (aa) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £220, and in the case of any other such child, £205,”, | ||
(c) by the substitution in paragraph (b) of the said subsection (1A) of “£170” for “£150”, and | ||
(d) by the substitution in paragraph (c) of the said subsection (1A) of “£220” for “£150” in each place where it occurs. |