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Allowance in case of ecclesiastical or collegiate body.
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20.—(1) An allowance shall be made under Schedule A in respect of the amount expended during the year preceding the year of assessment on repairs of any collegiate church or chapel, or chancel of a church, or of any college or hall in any university of the State, by any ecclesiastical or collegiate body, or by any person bound to repair the same.
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(2) The allowances granted under this section may be granted to the body or person therein described in one sum, either by deduction from the assessment, if any, on such body or person, or by repayment.
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