Inland Revenue (Amendment) Law (No. 16 of 1976) - Sect 10
Amendment of section 16B of the principal enactment
10. Section 16B of the principal enactment is hereby amended by the addition, at the end of that section, of the following new subsection: -
" (3) An individual to whom an allowance has been granted under section 16E in respect of premia paid for the purchase of a deferred annuity shall not be entitled to an allowance under this section in respect of such premia.".