Finance Act, 1961
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 Amendment of section 16 of Finance Act, 1920.  |   
 3.— Section 16 of the Finance Act, 1920 , is hereby amended by the substitution of “five hundred pounds” for “four hundred and fifty pounds”.  | 
| 
 Amendment of section 16 of Finance Act, 1920.  |   
 3.— Section 16 of the Finance Act, 1920 , is hereby amended by the substitution of “five hundred pounds” for “four hundred and fifty pounds”.  |