Finance Act, 1952

Deduction in respect of dependent relative—increase of income limit of relative.

3.—Subsection (1) of section 22 of the Finance Act, 1920 , as amended by section 5 of the Finance Act, 1944 (No. 18 of 1944), and section 7 of the Finance Act, 1949 (No. 13 of 1949), is hereby further amended by the substitution of “whose total income from all sources does not exceed eighty pounds a year” for “whose total income from all sources does not exceed fifty pounds a year”.