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Continuance of certain relief from income tax.
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22. The provisions of section twenty-nine, section thirty (as amended and extended by section eleven of the Finance Act, 1917), and section forty-three of the Finance Act, 1916, (which give relief from income tax in certain cases for the then current income tax year) shall have effect as if herein re-enacted and in terms made applicatble to the income tax year beginning on the sixth day of April, nineteen hundred and eighteen:
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Provided that the said section thirty as so amended shall apply to an person who during the current income tax year has serged as a member of the Air Force, but a person shall not be deemed to have served as a member of the Air Force unless he has served as an airman in air force service or as an officer of the Air Force on full pay or at a rate of pay which appears to the Income Tax Commissioners concerned, after consultation with the Air Council, to be equivalent to full pay, and either out of the British Islands or for at least one month continuously in the British Islands.
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