Finance Act, 1952
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Amendment of section 13 (6) (b) of Finance (No. 2) Act, 1947. |
20.—Paragraph (b) of subsection (6) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), is hereby amended by the insertion of “parent, grand-parent, step-parent, husband or wife, brother or sister of a parent or” after “as a lineal descendant,” and by the insertion of “parent, husband or wife or” after “lineal descendant of a”. |