Finance Act, 1979

Amendment of section 21 (notional basis of assessment) of Finance Act, 1974.

16.Section 21 (inserted by the Finance Act, 1978 ) of the Finance Act, 1974 , is hereby amended by the substitution in the formula in subsection (1) of “125” for “90” and the said formula, as so amended, is set out in the Table to this section.


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