Finance Act, 1961
Amendment of section 19 of Finance Act, 1920. |
4.— Section 19 of the Finance Act, 1920 , is hereby amended by the addition of the following subsection: | |
“(4) This section shall also apply to a claimant being a married man, whose wife is not living with him and who is not entitled to the higher allowance mentioned in subsection (1) of the immediately preceding section, as it applies to a claimant being a widower, save that ‘his wife’ shall be substituted for ‘his deceased wife’.”. |