Finance Act, 1972
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Amendment of section 138 of Income Tax Act, 1967. |
4.— Section 138 of the Income Tax Act, 1967 , is hereby amended— | |
(a) by the substitution in subsection (1) of “£494” for “£424” (inserted by the Finance Act, 1969 ) in each place where it occurs, of “£299” for “£249” (inserted by the said Finance Act, 1969 ) and of “£594” for “£524” (inserted by the said Finance Act, 1969 ); and | ||
(b) by the substitution in subsection (2) of “£299” for “£249” (inserted by the said Finance Act, 1969 ) in both places where it occurs and of “£324” for “£274” (inserted by the said Finance Act, 1969 ). |