Finance Act, 1960

Increase of deductions in respect of children.

2.—(1) Subsection (1) of section 21 of the Finance Act, 1920 , is hereby amended by the substitution of “a deduction of one hundred and twenty pounds” for “a deduction of one hundred pounds” (inserted by section 2 of the Finance Act, 1955 ).

(2) Section 4 of the Finance Act, 1944 , is hereby amended by the substitution in subsection (1) of “the Social Welfare (Children's Allowances) Acts, 1944 to 1957, or those Acts and any subsequent Act together with which those Acts may be cited” for “the Social Welfare (Children's Allowances) Acts, 1944 to 1952” (inserted by section 4 of the Finance Act, 1954 ).