Section 21

The principal Act is amended by inserting after section 129

the following section:

“Other relief 129A.

Notwithstanding any other provision of this Act, the

Minister may for the purposes of section 127 provide any relief, in relation to the treatment of expenses, losses and capital allowances in arriving at the chargeable income of a person, as he thinks fit, which is not otherwise provided for in this Act.”.