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  4. Finance Act, 1919

Finance Act, 1919

Further provision as to allowances for repairs.

19. The houses to which Rule 8 of No. V. in Schedule A (which confers relief in certain cases in respect of the cost of maintenance, repairs, insurance, and management of houses) applies, shall be any house the annual value of which, as adopted under Schedule A, does not exceed—

(a) where the house is situate in the Metropolitan police district, including the City of London, seventy pounds;

(b) where the house is situate in Scotland, sixty pounds; and

(c) where the house is situate elsewhere, fifty-two pounds; and subsection (3) ofthe said Rule 8 shall be amended accordingly:

Provided that no repayment of tax shall be made under the said Rule 8 in respect of the cost of maintenance, repairs, insurance, or management, if or to such extent as the said cost has been otherwise allowed as a deduction in computing income for the purposes of income tax.