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(2) Déanfar tagairtí in aon achtachán don alt sin 23 den Finance Act, 1920, arna leasú leis an bhfo-alt sin (4) d'alt 3 den Acht Airgeadais, 1932, d'fhorléiriú, agus beidh éifeacht acu, faoi réir an mhalairtithe a déantar le fo-alt (1) den alt seo agus ag féachaint go cuí don mhalairtiú sin agus, go sonrach, déanfar tagairtí in aon achtachán do leath an ráta chaighdeánaigh chánach maidir leis an gcéad chéad punt d'ioncam inchánach d'fhorléiriú, i gcás an chéad céad punt d'ioncam inchánach, mar thagairtí do dhá chúigiú an ráta chaighdeánaigh chánach agus d'fhorléiriú, i gcás an chéad chéad punt eile d'ioncam inchánach, mar thagairtí do cheithre chúigiú an ráta chaighdeánaigh chánach.
(2) References in any enactment to the said section 23 of the Finance Act, 1920 as amended by the said subsection (4) of section 3 of the Finance Act, 1932 , shall be construed and have effect subject and with due regard to the substitution effected by subsection (1) of this section and, in particular, references in any enactment to half the standard rate of tax in relation to the first one hundred pounds of taxable income shall, as respects the first one hundred pounds of taxable income, be construed as references to two-fifths of the standard rate of tax and shall, as respects the next one hundred pounds of taxable income, be construed as references to four-fifths of the standard rate of tax.