21. Section 54 of the principal enactment is hereby amended by the repeal of paragraph (f) of subsection (1) of that section and the substitution, of the following paragraph therefor : -
| " (f) if the value of such gift, or if more than one gift is made during the year of assessment, the aggregate value of such gifts, does not exceed -
| | (i) two thousand rupees, in the case of a gift or gifts made in the year of assessment commencing on April 1, 1979 or any one of the next four succeeding years of assessment; and | | |
| | (ii) five thousand rupees, in the case of a gift or gifts made in any year of assessment commencing on or after April 1, 1984.". | | |
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Sri Lanka Consolidated Acts