Finance Act, 1968

Amendment of section 175 of Income Tax Act, 1967.

13.—Paragraph (a) of the proviso to subsection (1) of section 175 of the Income Tax Act, 1967 , shall have effect, where the return is of interest paid or credited during a year beginning on or after the 6th day of April, 1968, as if the reference to £50 were a reference to £70.