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Finance Act 1920

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This is the original version (as it was originally enacted).

63Amendment of s.12 of 61 & 62 Vict. c.10

(1)Section twelve of the Finance Act, 1898, as amended by section twenty-one of the Finance (No. 2) Act, 1915 (which grants an exemption or abatement from land tax in certain cases), shall have effect as though for the words " such owner has been " allowed in that year relief from income tax by reason of his " income not exceeding one hundred and sixty pounds " there were substituted the words

the total income of the owner for

that year is proved not to exceed one hundred and sixty " pounds," and as if for the words " such owner has been " allowed in that year an abatement of income tax by reason " of his income not exceeding four hundred pounds," there were substituted the words

the total income of the owner for thatyear is proved not to exceed four hundred pounds."

(2)In this section the expression " total income " means the total income as estimated in accordance with the provisions of the Income- Tax Acts, and the expression " proved" means proved in manner provided by section twenty-eight of the Income Tax Act, 1918.

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