§ 10. "That—
- (a) Subsection (r) of Section fifteen of the Finance Act, 1925 (which, as amended by subsequent enactments, provides for a deduction of tax on an amount equal to one-eighth, of the amount of earned income, but not exceeding one hundred and fifty pounds) and Subsection (2) of the said Section fifteen (which, as amended by subsequent enactments, provides, in a case where an individual or his wife has attained the age of sixty-five years and his total income does not exceed five hundred pounds, for a deduction of tax on a amount equal to one-eighth of his income) shall have effect as if the words 'one-sixth' were substituted for the words 'one-eighth' and the words two hundred and fifty pounds' were substituted for the words 'one hundred and fifty pounds';
- (b) Section eighteen of the Finance Act, 1920 (which, as amended by subsequent enactments, provides, amongst other things, that the deduction of tax allowable in the case of married persons shall in certain cases be increased by an amount not exceeding seven-eighths of the earned income of the
820 claimant's wife) shall have effect as if the words five-sixths' were substituted for the words 'seven-eighths'; - (c) Section twenty-one of the Finance Act, 1920 (which, as amended by subsequent enactments, provides for a deduction of tax on fifty pounds in respect of each child with an income of fifty pounds or less) shall have effect as if the words sixty pounds' were substituted for the words 'fifty pounds' in Subsections (s) and (3) thereof; and
- (d) Subsection (1) of Section sixteen of the Finance Act, 1943 (which provides, amongst other things, that the deduction of tax allowable in certain cases in respect of a relative of the claimant or of his or her wife or husband who is maintained by the claimant is limited to cases where the total income of the person maintained does not exceed eighty pounds a year and that the allowance is reduced if the total income of that person exceeds thirty pounds a year) shall have effect as if the words 'one hundred and twenty pounds' were substituted for the words 'eighty pounds' and the words 'seventy pounds' were substituted for the words thirty pounds ';
§ Provided that the additional relief afforded by this Resolution for the year 1947–48 shall not affect the amount of tax deductible or repayable before the seventh day of July, nineteen hundred and forty-seven.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."