Finance Act, 1938
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Extension of section 8 of the Finance Act, 1932 . |
3.—(1) Where the amount of an allowance to which section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), applied before the passing of the Army Pensions Act, 1937 (No. 15 of 1937), has been increased by virtue of section 4 of the said Army Pensions Act 1937 , the said section 8 of the Finance Act, 1932 , shall apply, and be deemed always to have applied, to the whole of such allowance as so increased in amount. | |
(2) Section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), shall extend and apply and be deemed always to have extended and applied to every allowance granted under section 12 of the Army Pensions Act, 1932 (No. 24 of 1932), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, and, where the amount of any such allowance has been increased by virtue of section 18 of the Army Pensions Act, 1937 (No. 15 of 1937), the said section 8 shall apply, and be deemed always to have applied to the whole of such allowance as so increased in amount. |