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Finance Act 1920

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This is the original version (as it was originally enacted).

THIRD SCHEDULEConsequential and Minor Amendments of Income Tax Act, 1918

Enactments to be amended.Nature of Amendment.
Section 4

The words "two thousand pounds" shall be substituted for the words

two thousand five hundred pounds.

Section 5For the words " estimated for the purposes of exemption or abatement under this Act " there shall be substituted the words "required to be estimated in a return made in connection with any claim for a deduction from assessable income."
Section 16A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement or relief under the preceding provisions of Part III. of the Income Tax Act, 1918.
Section 17The words " allowance or deduction " shall be substituted for the words "exemption, abatement."
Section 18The words "the Income Tax Acts" shall be , substituted for the words "any exemption," abatement, or relief under this Act."
Section 19A reference to any claim for an allowance or deduction shall be substituted for the reference to the claim under the preceding provisions of Part III. of the Income Tax Act, 1918.
Section 20A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief under the preceding provisions of Part III. of the Income Tax Act, 1918.
Section 22A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief which is dependent wholly or partially on total annual income.
Section 23The words " allowance or deduction" shall be substituted for the words "exemption, abatement, or relief."
Section 27A reference to any allowance or deduction shall be substituted for the references to any exemption, abatement, or relief under the preceding provisions of Part III. of the Income Tax Act, 1918.
Section 28A reference to claims for any allowance or deduction shall be substituted for the reference to claims under the preceding provisions of Part III. of the Income Tax Act, 1918.
Section 29The words " allowance or deduction " shall be substituted for "exemption, abatement."
Section 30A reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief therein before described in the Income Tax Act, 1918.
Section 32

In subsection (2) the word " annual " shall be omitted.

In paragraph (a) of subsection (3) the word " chargeable" shall be omitted, and the words "the provisions of the Income Tax Acts" shall be substituted for the words "this Act."

Paragraph (b) of subsection (3) shall be omitted. Subsection (4) shall be omitted.

Section 39

The following shall be substituted for proviso (i) to paragraph (b) of subsection (3).

"Any such interest shall be chargeable under Case III. of Schedule D."

Section 105

In paragraph (b) of subsection (1) the words " one hundred and fifty pounds " shall be substituted for the words "the sum for "the time being fixed as the limit for total " exemption from tax."

Section 236

The words " allowance or deduction " shall be substituted for the words "exemption, abatement."

First Schedule

In paragraph (5) of Rule 8 of No. V. in Schedule A. the words " the Income Tax Acts which relate to claims for any allowance or deduction" shall be substituted for the words "this Act which relates to claims for exemption, abatement, or relief."

Fifth ScheduleIn paragraph XVII. a reference to any allowance or deduction shall be substituted for the reference to any exemption, abatement, or relief, dependent on total income.

Note.—In this schedule the expression " allowance or deduction" means any allowance, deduction, or reduction of rate made or allowed under sections sixteen to twenty-three, both inclusive, of this Act.

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