13. Section 86 of the principal enactment is hereby amended as follows :-
| (1) by the renumbering of that section as subsection (1) of that section ; |
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| (2) by the substitution, in the renumbered subsection (1) of that section, for the words and figures 'commencing on or after April 1, 1979, and", of the words and figures "commencing on or after April 1, 1979, but before April 1, 1986, and "; and |
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| (3) by the insertion, immediately after the renumbered subsection (1) of that section, of the following new subsection :-
| | "(2) where the aggregate of"
| | | (a) the wealth tax to which a person is liable for any year of assessment commencing on or after April 1, 1986, and |
| (b) the income tax to which such person is liable for that year of assessment, |
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Sri Lanka Consolidated Acts