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Finance Act 1976

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21(1)Section 21 shall be amended as follows.

(2)In subsection (1) for the words " sections 19 and 20 " there shall be substituted the words " section 19 " and for the words " one-sixth of that person's total income" there shall be substituted the words " £1,500 in any year of assessment or one-sixth of that person's total income, whichever is the greater ".

(3)Subsection (1A) shall be omitted.

(4)In subsection (3) for the words " the said sections " there shall be substituted the words " sections 19 and 20 above ".

(5)In subsection (4) for the words " one-half of the basic rate " there shall be substituted " 17 ½ per cent. " and the words " premiums or " in paragraph (b) and the words following that paragraph shall be omitted.

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