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Section 17

Section 50 of the principal Act is amended—

of Finance Act 1991

ActIn forceProvision 17 of 24
Section 17

(a)

by substituting for the words “Subject to subsection (4), in” in subsection (3) the word “In”;

13

Finance

(b)

by inserting, immediately before the words “any premium”

in paragraph (3)(b), the words “where subsection 45(2)

applies to the husband and the wife for the year of assessment to which the relevant year relates,”; and

(c)

by deleting subsection (4).

Amendment of section 65A