Finance Act, 1936

Alteration of allowance in respect of children.

4.—Sub-section (3) (which amends the sub-section next hereinafter-mentioned) of section 3 of the Finance Act, 1932 (No. 20 of 1932), is hereby repealed, and in lieu thereof it is hereby enacted that sub-section (1) (which relates to allowances in respect of children) of section 21 of the Finance Act, 1920 , shall be construed and have effect as if the words “each such child to a deduction of sixty pounds” were substituted therein for the words “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.”