Finance Act, 1972

Amendment of section 12 of Finance Act, 1967.

9.Section 12 (2) of the Finance Act, 1967 , is hereby amended—

(a) by the substitution in paragraph (a) of “the amount of which in the aggregate exceeds £50” for “which amount in the aggregate to more than £50” and of “the amount of the excess” for “the appropriate amount”,

(b) by the deletion of paragraph (b), and

(c) by the deletion in paragraph (c) (inserted by the Finance Act, 1969 ) of “but excluding from the computation of that aggregate any such expenses in excess of £500 for any one qualified person,”.