Customs and Inland Revenue Act, 1876

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Exemption where income is under 150l. 35 & 36 Vict. c. 20.

8. [¹] The exemption granted by the Income Tax Act, 1842, to persons whose respective incomes are less than one hundred and fifty pounds a year is hereby restored.

[Ss. 9, 10 rep. 46 & 47 Vict. c. 39 (S.L.R.) S. 11 (being Part III.) rep. 54 & 55 Vict. c. 39 s. 123. S. 12 (being Part IV.) & Sched. rep. 57 & 58 Vict. c. 56 (S.L.R.)]

[¹ This exemption is extended to incomes of less than £160; see 57 & 58 Vict. c. 30, s. 34, which makes provision for relief or abatement, in case of incomes exceeding £160 and not exceeding £500.]