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,”. |