Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 24 of 1980) - Sect 4

Amendment of section 9 of the principal enactment

4. Section 9 of the principal enactment is hereby amended as follows: -
(a) by the renumbering of that section as subsection (1) of that section;
(b) in paragraph (f) of subsection (1) of that section -
(i) by the substitution, in sub-paragraph (iii) of that paragraph, for the words " (including its Technical Assistance Bureau) ", of the words " (including its Technical Assistance Bureau) or through the Asia Foundation " ;
(ii) by the substitution, in sub-paragraph (vi) of that paragraph for the words " Government of Sri Lanka ; and ", of the words " Govern- ment of Sri Lanka ; " ;
(iii) by the substitution, in sub-paragraph (vii) of that paragraph of the expression " sub paragraph (vi) : ", of the expression " sub paragraph (vi) ; and " ; and
(iv) by the insertion, immediately after subparagraph (vii) of that paragraph, of the following sub-paragraph :
(viii) any person who is not a citizen of Sri Lanka and who is employed in Sri Lanka by the Asia Foundation : " ;
(c) by the substitution, in paragraph (k) of subsection (1) of that section, for the words " to Sri Lanka; and " of the words " to Sri Lanka " ;
(d) by the substitution, in paragraph (I) of subsection (1) of that section, for the words "income other than employment.", of the words " income other than employment; " ;
(e) by the insertion, immediately after paragraph (l) of subsection (1) of that section, of the following paragraph:
" (m) the value of any free transport by motor coach provided by an employer to an employee for travel by such employee, from his residence to his place of work or from his place of work to his residence. " ; and
(f) by the insertion, immediately after subsection (1) of that section, of the following subsection :
" (2) Nothing in paragraph (b) or paragraph (c) or paragraph (d) or paragraph (e) of subsection (1) shall apply to, or in relation to, any individual who is not a citizen of Sri Lanka and who (a) has entered into a contract of employment; or (b) is brought to, and employed in, Sri Lanka,


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