Amendment of section 46 of the principal enactment
25. Section 46 of the principal enactment is hereby amended by the substitution, for the words " aggregated with the income of his parent ", of the words ' aggregated with the income of his parent: Provided that for each year of assessment commencing on or after April 1, 1975, the preceding provisions of this subsection shall apply as though there were substituted for the expression " age of twenty-five ", the expression " age of twenty-one.'. |