Inland Revenue (Amendment) Act (No. 56 of 1985)

Sri Lanka Consolidated Acts

Amendment of section 30 of the principal enactment

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

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

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

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

(b) by the insertion immediately after paragraph " (aaa) an allowance of twenty-four paragraph :-

" (aaaa) an allowance of twenty-seven thousand rupees in respect of any year of assessment commencing on or after April 1, 1986, and " ; and

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

(a) by the repeal of paragraph (d) of that proviso and the substitution therefor, of the following paragraph :-

" (d) an allowance of twenty-four thousand rupees in respect of the year of assessment commencing on April 1, 1985 ; " and

(b) by the insertion, immediately after paragraph (d) of that proviso, of the following paragraph:"

" (e) an allowance of twenty-seven thousand rupees in respect of any year of assessment commencing on or after April 1, 1986.".