Finance Act, 1932

Exemption of certain allowances under the Army Pensions Act, 1923 .

8.—(1) Every allowance granted under section 8 of the Army Pensions Act, 1923 (No. 26 of 1923), as amended by the Army Pensions Act, 1927 (No. 12 of 1927), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, shall be exempt from income tax (including surtax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2) In this section, the word “killed” has the same meaning as it has in the said section 8 of the Army Pensions Act, 1923 .