Finance Act, 1972

Amendment of section 142 of Income Tax Act, 1967.

6.Section 142 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of “£355” for “£303” (inserted by the Finance Act, 1971 ) in both places where it occurs and by the substitution of “£295” for “£243” (inserted by the said Finance Act, 1971 ).