Finance Act, 1975
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Amendment of section 15 of Finance Act, 1974. |
13.— Section 15 of the Finance Act, 1974 , is hereby amended by the addition to subsection (3) of the following proviso: | |
“Provided that this subsection shall not have effect for a year of assessment in a case where farming is carried on in that year of assessment by an individual to whom section 16 applies.”. |