Finance Act, 1996
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Amendment of section 22 (continuation of certain allowances, etc.) of Finance Act, 1991. |
27.— Section 22 of the Finance Act, 1991 , is hereby amended with effect as on and from the 1st day of April, 1996— | |
(a) by the substitution of the following subsection for subsection (1): | ||
“(1) Subsection (2A) (a) of section 254 of the Income Tax Act, 1967 , shall have effect as if the reference therein to the 1st day of April, 1991 (as provided for in section 50 of the Finance Act, 1988 ) were a reference to the 25th day of January, 1999: | ||
Provided that the said subsection (2A) (a) shall have such effect for the purposes only of section 51 of the Finance Act, 1988 , and Chapter VII of Part I of the Finance Act, 1991 .”, | ||
and | ||
(b) by the deletion of the Table to that section. |