3. Subject to the other provisions of this Act, every person shall in respect of his income for the relevant period pay to the Fund through the Commissioner a contribution computed at the appropriate rate specified in the First Schedule to this Act:Provided, however, that-
| (1) in the case of an individual other than an individual to whom the provisions of paragraph (2) or paragraph (3) apply, the contribution payable by such individual shall not exceed the amount computed at the appropriate rate specified in the Second Schedule to this Act; |
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| (2) in the case of an individual whose income consists solely of special income, the contribution payable by such individual shall not exceed the amount computed at the appropriate rate specified in the Third Schedule to this Act; |
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| (3) in the case of an individual whose income consists of special income and income other than special income, the contribution payable by such individual shall not exceed the amount which is the aggregate of-
| | (a) the amount computed at the appropriate ate specified in the Second Schedule to this Act; and | | |
| | (b) the amount which bears to the excess of the amount computed at the appropriate rate specified in the Third Schedule to this Act over the amount computed at the appropriate rate specified in the Second Schedule to this Act the same proportion as the special income of that individual bears to his income. | | |
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Sri Lanka Consolidated Acts