Finance Act, 1971
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Amendment of section 135 of Income Tax Act, 1967. |
7.— Section 135 of the Income Tax Act, 1967 , is hereby amended— | |
(a) by the substitution in paragraph (d) of the proviso (inserted by the Finance Act, 1970 ) to subsection (1) of “£600” for “£500”, in both places where it occurs, and of “£150” for “£125”; and | ||
(b) by the substitution in paragraph (e) of the said proviso of “£1,000” for “£900”, in both places where it occurs, and of “£250” for “£225”, in both places where it occurs. |