Finance Act, 1942

Amendment of section 17 of the Finance Act, 1929.

6.—Sub-section (5) of section 17 of the Finance Act, 1929 (No. 32 of 1929), shall be construed and have effect as if there were added to paragraph (b) of that sub-section the following proviso in addition to the proviso already contained therein, that is to say:—

“provided also that, where the person first held the office or employment or became entitled to the annuity, pension, or stipend in the year next before the year preceding the year of assessment, he shall be entitled, on giving notice in writing to the inspector of taxes within twelve months after the end of the year of assessment, to be charged on the amount of the emoluments for the year of assessment”