Inland Revenue (Amendment) Act (No. 16 of 1985)

Sri Lanka Consolidated Acts

Amendment of section 30 of the principal enactment

11. Section 30 of the principal enactment is hereby amended as follows:

(1) in subsection (1) of that section -

(a) by the repeal of paragraph(aa) of that sub- section and the substitution therefor, of the following paragraph:

" (aa) an allowance of eighteen thousand rupees in respect of the year of assessment commencing on April I. 1984 ; " ; and

(b) by the insertion, immediately after paragraph (aa) of that subsection, of the following paragraph:

"(aaa) an allowance of twenty-four thousand rupees in respect of any year of assessment commencing on or after April 1, 1985, and"; and.

(2) in the, proviso to subsection (2) of that section

(a) 'by the repeal of paragraph (c) and the substitution therefor of the following paragraph:

" (c) an allowance of eighteen thousand rupees in respect of the year of assessment commencing on April 1, 1984; "; and

(b) by the insertion, immediately after paragraph (c), of the following paragraph :

" (d) an allowance of twenty-four thousand rupees in respect of any year of assessment commencing on or after April 1, 1985. " .