Finance Act, 1951
Increase of deductions in respect of children. |
3.—(1) Without prejudice to subsection (2) of this section, subsection (1) of section 21 of the Finance Act, 1920 , as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of eighty pounds” for “a deduction of sixty pounds”. | |
(2) Subsection (2) of section 4 of the Finance Act, 1944 (No. 18 of 1944), is hereby amended— | ||
(a) by the substitution of “eighty pounds” for “sixty pounds”, and | ||
(b) by the substitution of “for the year beginning on the 6th day of April, 1951, or any subsequent year, to sixty-three pounds” for “for the year beginning on the 6th day of April, 1944, to forty-eight pounds and, for the year beginning on the 6th day of April, 1945, or any subsequent year, to forty-three pounds”. |