Finance Act, 1971

Amendment of section 136 of Income Tax Act, 1967.

8.Section 136 of the Income Tax Act, 1967 , is hereby amended—

(a) by the substitution of “£600” for “£500” (inserted by the Finance Act, 1970 ) in each place where it occurs, and

(b) by the substitution in the proviso (inserted by the said Finance Act, 1970 ) to subsection (2) of “£150” for “£125”.