Income Tax (Amendment) Act (No. 4 of 1963)

Sri Lanka Consolidated Acts

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Income Tax (Amendment) Act (No. 4 of 1963) - Sect 8

Amendment of section 7 of the principal enactment.[ 4, 44 of 1958

8. Section 7 of the principal enactment is hereby amended, in subsection (1) of that section, as follows:

(A) by the omission of paragraphs (d), (e) and (f) of that subsection;

(B) by the insertion, immediately after paragraph (c) of that subsection, of the following paragraphs : -

	" (d) the profits and income of the Ceylon Tea Propaganda Board ;

	(e) any sum paid to any person as a subsidy under the Cacao Planting Subsidy Scheme ;

	(f) the emoluments, and any income not arising in Ceylon, of any scientist, technician, expert or adviser, who is not a citizen of Ceylon and who is employed in Ceylon on a contract of employment entered into on or after April 1, 1959, between him and the Government of Ceylon or between him and any such statutory corporation or institution as may be approved by the Minister for the purpose;

(ff) the emoluments, and any income not arising in Ceylon, for three years reckoned from the date of employment in Ceylon, of any scientist, technician, expert or adviser who is not a citizen of Ceylon and who is brought to and employed in Ceylon on or after April 1, 1958, by a corporation to which section 8 applies or by the proprietor of an undertaking, to which section 9 applies, for the purposes of that undertaking ; "

	" (hh) the profits and income of the United Nations Organization including the net annual value of any land owned in Ceylon by and occupied by or on behalf of that organization and any improvements on that land;

	(hhh) the profits and income derived by the Government of any foreign country, either directly or through any agency of that Government, from aid granted in money, goods, services or in any other form by that Government to the Government of Ceylon;

	(hhhh) the profits and income derived by any such body of persons outside Ceylon as may be approved by the Government of Ceylon from aid granted in money, goods, services or in any other form by that body to that Government; " ;

(D) in paragraph (i) of that subsection-

(a) by the omission of sub-paragraphs (i), (ii) and (iii) of that paragraph and the substitution therefor of the following sub-paragraphs : -

" (i) members of any naval, military or air forces of any country other than Ceylon who are in Ceylon at the request or with the concurrence of the Government of Ceylon ; and

(ii) persons employed in any civil capacity by the Government of any country other than Ceylon who, not being persons resident in Ceylon for a period exceeding three months immediately prior to the date of the commencement of such employment, are so employed in, or visit, Ceylon for any purpose connected with such members of any naval, military or air forces as are referred to in the preceding sub-paragraph (i) ; " ;

	(b) by the substitution, in sub-paragraph (iv) of that paragraph, for the word "Minister", of the words "Minister; and "; and

" (v) any official of the United Nations Organization who is resident in Ceylon and who is not a citizen of Ceylon ; " ;

(E) by the insertion, immediately after paragraph (j) of that subsection, of the following new paragraph: -

	" (jj) the official emoluments of any citizen of Ceylon who is employed as an expert, adviser or official or a technician by the United Nations Organization or by any Specialized Agency of that Organization ;", and

(F) in paragraph (s) of that subsection-

	(a) by the substitution, for the words "that estate; and", of the words " that estate ; " ; and

(b) by the insertion, immediately after that paragraph, of the following new paragraph :-

" (ss) any sum paid to any person under any regulations made under the Tea Subsidy Act, No. 12 of 1958, as a subsidy out of the Tea Subsidy Fund established under that Act; and ".

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