Finance Act, 1961
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 Amendment of section 21 of Finance Act, 1920.  |   
 5.—Subsection (3) of section 21 of the Finance Act, 1920 , is hereby amended by the substitution of “eighty pounds” for “sixty pounds”.  | 
| 
 Amendment of section 21 of Finance Act, 1920.  |   
 5.—Subsection (3) of section 21 of the Finance Act, 1920 , is hereby amended by the substitution of “eighty pounds” for “sixty pounds”.  |