15. Section 30 of the principal enactment as amended by Act, No. 16 of 1996 is hereby further amended as
| (1) in subsection (1) of that section
| | (a) by the substitution, in paragraph (aaaaaaa) of that subsection, for the words and figures "any year of assessment commencing on or after April 1, 1996, and", of the words and figures "the year of assessment commencing on April 1, 1996"; | | |
| | (b) by the insertion, immediately after paragraph (aaaaaaa) of that subsection, of the following paragraph :
| | | "(aaaaaaaa) an allowance of one hundred and forty four thousand rupees in respect of any year of assessment commencing on or after April 1, 1997, and"; |
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| | (c) by the substitution, for paragraph (6) of that subsection of the following paragraph :
| | | "(b) any allowance to which he is entitled under section 31 or section 31A," ; and |
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| | (d) by the substitution, in the proviso to that subsection, for the words "or paragraph (aaaaaa), or paragraph (aaaaaaa) in ascertaining", of the words "or paragraph (aaaaaa) or paragraph (aaaaaaa) or paragraph (aaaaaaaa) in ascertaining'"; | | |
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| (2) in subsection (2) of that section
| | (a) by the substitution for the word and figures "section 31," wherever they occur in that subsection of the words and figures "section 31 or section 31A" ; | | |
| | (b) in the first proviso to that subsection
| | | (i) by the substitution, in paragraph (h) of that proviso, for the words and figures "any year of assessment commencing on or after April 1, 1996", of the words and figures "the year of assessment commencing on April 1, 1996" ; |
| (ii) by the insertion, immediately after paragraph (h) of that proviso, of the following paragraph ;
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| (3) in the second proviso to that subsection
| | (i) by the substitution, in sub-paragraph (iii) of that proviso, for the words and figures "the year of assessment commencing on April 1,1995 ; and", of the words and figures "the year of assessment commencing on April 1, 1995" ; | | |
| | (ii) by the substitution in sub-paragraph (iv) of that proviso, for the words and figures "any year of assessment commencing on or after April I, 1996", of the words and figures "the year of assessment commencing on April 1, 1996 ; and*'; and | | |
| | (iii) by the addition, immediately after sub-paragraph (iv) of that proviso, of the following sub-paragraph
| | | (v) one hundred and forty four thousand rupees, where such year of assessment is an year assessment commencing on or after April . 1, 1997 ; ". |
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Sri Lanka Consolidated Acts