Finance Act, 1968
Amendment of section 138 of Income Tax Act, 1967. |
12.— Section 138 of the Income Tax Act, 1967 , is hereby amended by the addition of the following proviso to subsection (1): | |
“Provided that, where, but for this proviso, the claimant would be entitled to a deduction of £394 under the foregoing provisions of this subsection, he shall, if he proves that his marriage took place in the year of assessment, be entitled to a deduction of £494 in lieu of the deduction of £394.”. |