Finance Act, 1942

Amendment of section 26 of the Finance Act, 1940.

11.—Sub-section (2) of section 26 of the Finance Act, 1940 (No. 14 of 1940), shall be construed and have effect and be deemed always to have had effect as if the expression “paragraph (d)” were substituted for the expression “paragraph (b)” wherever the latter expression occurs in the said sub-section.