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Section 4

Section 18 of the Income Tax Act 1967 [Act 53], which in this

of Finance Act 1992

ActIn forceProvision 4 of 17
Section 4

Chapter is referred to as the “principal Act”, is amended by inserting, immediately after the definition of “defined value”, the following new definition:

‘ “disabled person” means any individual certified in writing by the Department of Social Welfare to be a disabled person;’.

Amendment of section 34

Read in full context — Finance Act 1992 →