Finance Act, 1978
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PART I Income Tax and Corporation Tax | ||
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Chapter I Income Tax | ||
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Amendment of section 142 (dependent relatives) of Income Tax Act, 1967. |
1.— Section 142 of the Income Tax Act, 1967 , is hereby amended, as respects the year 1978-79 and subsequent years of assessment, by the substitution for subsection (1A) of the following subsection: | |
“(1A) For the purposes of this section ‘the specified amount’ means £944.”. |