Section 20
Section 54A of the principal Act is amended—
ActIn forceProvision 22 of 86
Section 20
(a)
by inserting after subsection (1) the following subsection:
Finance 17
“(1A) Where subsection (1) applies, a person who is entitled to an allowance under Schedule 3 and who has not made any claim under paragraph 77 of that Schedule in respect of such allowance, the amount of such allowance shall be deemed to have been made to him for the purpose of ascertaining his statutory income under subsection (1).”; and
(b)
in paragraph (2)(a), by inserting after the words “capital allowances claimed” the words “or deemed to have been made under subsection (1A)”.