Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 14 of 1984) - Sect 12

Amendment of section 30 of the principal enactment

12. Section 30 of the principal enactment is hereby amended as follows:-
(1) in subsection (1) of that section -
(a) by the repeal of paragraph (a) of that subsection and the substitution of the following paragraph therefor:
" (a) an allowance of twelve thousand rupees in respect of the year of assessment commencing on April .1, 1979, and for each of the four years of assessment immediately succeeding that year of assessment;"; and
(b) by the insertion, immediately after paragraph (a) of that subsection, of the following paragraph
" (aa) an allowance of eighteen thousand rupees in respect of any year of assessment commencing on or after April 1, 1984, and"; and
(2) in subsection (2) of that section
(a) by the repeal of paragraph (b) of the proviso to that subsection, and the substitution of the following paragraph therefor :
" (b) an allowance of twelve thousand rupees in respect of the year of assessment commencing on April 1, 1979, and for each of the four years of assessment immediately succeeding that year of assessment; " ; and
(b) by the insertion, immediately after paragraph (b) of the proviso to that subsection, of the following paragraph -
" (c) an allowance of eighteen thousand rupees in respect of any year of assessment commencing on or after April 1, 1984.".


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