Finance Act, 1991
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Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967. |
8.—As respects the year 1991-92 and subsequent years of assessment, section 142A (inserted by the Finance Act, 1982 ) of the Income Tax Act, 1967 , is hereby amended by the substitution, in subsection (2), of the following paragraph for paragraph (b): | |
“(b) In this subsection ‘the relevant limit’ means— | ||
(i) in the case of a claimant who is entitled to a deduction under section 138 (a), £2,000, | ||
(ii) in the case of a widowed person, £1,500, and | ||
(iii) in any other case, £1,000.”. |