Finance Act, 1978

PART I

Income Tax and Corporation Tax

Chapter I

Income Tax

Amendment of section 142 (dependent relatives) of Income Tax Act, 1967.

1.— Section 142 of the Income Tax Act, 1967 , is hereby amended, as respects the year 1978-79 and subsequent years of assessment, by the substitution for subsection (1A) of the following subsection:

“(1A) For the purposes of this section ‘the specified amount’ means £944.”.