Finance Act, 1973

Amendment of section 142 of Income Tax Act, 1967.

4.Section 142 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of “£407” for “£355” (inserted by the Finance Act, 1972 ) in both places where it occurs and by the substitution of “£347” for “£295” (inserted by the said Finance Act, 1972 ).