Finance Act, 1975
Personal reliefs. |
11.—(1) Section 6 of the Finance Act, 1974 , is hereby amended by the substitution of the following subsection for subsection (1): | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
“(1) Where a deduction falls to be made from the total income of an individual for the year 1975-76 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this section and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(2) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1) (inserted by this section) of section 6 of the Finance Act, 1974 . |