14.
| (1) The profits and income of any resident guest -
| | (a) not being profits and income arising in or, derived from Sri Lanka; and | | |
| | (b) accruing from moneys lying to his credit in any account opened by him in a commercial bank, for the deposit of sums remitted to him in foreign currency from any country outside Sri Lanka, | | |
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| (2) For the purpose of this section "resident guest" means a person to whom a tax exemption has been granted under the Resident Guest (Tax Exemption) Act, No. 6 of 1979. |
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Sri Lanka Consolidated Acts