Finance Act, 1950

Extension of section 8 of the Finance Act, 1932.

3.—Where the amount of an allowance to which section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), applied before the passing of the Army Pensions (Increase) Act, 1949 (No. 28 of 1949), has been increased by virtue of section 4 of the said Army Pensions (Increase) Act, 1949 , the said section 8 of the Finance Act, 1932 , shall apply, and be deemed always to have applied, to the whole of such allowance as so increased in amount.