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Enactments to be amended.
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Nature of Amendment.
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Section 4
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The words “two thousand pounds” shall be substituted for the words “two thousand five hundred pounds.”
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Section 5
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For the words “estimated for the purposes of exemption or abatement under this Act” there shall be substituted the words “required to be estimated in a return made in connection with any claim for a deduction for assessable income.”
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Section 16
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A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement or relief under the preceding provisions of Part III. of the Income Tax Act, 1918.
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Section 17
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The words “allowance or deduction” shall be substituted for the words “exemption, abatement.”
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Section 18
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The words “the Income Tax Acts” shall be substituted for the words “any exemption, abatement, or relief under this Act.”
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Section 19
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A reference to any claim for an allowance or deduction shall be substituted for the reference to the claim under the preceding provisions of Part III. of the Income Tax Act, 1918.
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Section 20
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A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief under the preceding provisions of Part III. of the Income Tax Act, 1918.
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Section 22
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A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief which is dependent wholly or partially on total annual income.
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Section 23
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The words “allowance or deduction” shall be substituted for the words “exemption, abatement, or relief.”
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Section 27
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A reference to any allowance or deduction shall be substituted for the references to any exemption, abatement, or relief under the preceding provisions of Part III. of the Income Tax Act. 1918.
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Section 28
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A reference to claims for any allowance or deduction shall be substituted for the reference to claims under the preceding provisions of Part III. of the Income Tax Act, 1918.
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Section 29
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The words “allowance or deduction” shall be substituted for “exemption, abatement.”
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Section 30
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A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief therein-before described in the Income Tax Act, 1918.
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Section 32
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In subsection (2) the word “annual” shall be omitted.
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In paragraph (a) of subsection (3) the word “chargeable” shall be omitted, and the words “the provisions of the Income Tax Acts” shall be substituted for the words “this Act.”
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Paragraph (b) of subsection (3) shall be omitted.
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Subsection (4) shall be omitted.
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Section 39
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The following shall be substituted for proviso (i) to paragraph (b) of subsection (3). “Any such interest shall be chargeable under case III. of Schedule D.”
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Section 105
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In paragraph (b) of subsection (1) the words “one hundred and fifty pounds” shall be substituted for the words “the sum for “the time being fixed as the limit for total “exemption from tax.”
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Section 236
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The words “allowance or deduction” shall be substituted for the words “exemption, abatement.”
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First Schedule
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In paragraph (5) of Rule 8 of No. V. in Schedule A. the words “the Income Tax Acts which relate to claims for any allowance or deduction” shall be substituted for the words “this Act which relates to claims for exemption, abatement, or relief.”
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First Schedule
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In paragraph XVII. a refence to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief, dependent on total income.
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