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.”.