Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 11 of 1989) - Sect 6

Amendment of section 23 of the principal enactment

6.Section 23 of the principal enactment is hereby amended in subsection (1) of that section, by the insertion, immediately after paragraph (j) of that subsection of the following new paragraph:-
"(jj) twice the contribution by an employer to the Employees' Provident Fund and to the Employees Trust Fund established by the Employees Trust Fund Act,No. 46 of 1980, in respect of any of his employees employed in an agricultural or an industrial undertaking which-
(i) commences operations on or after April 1, 1989, in area which is specified as an area of high unemployment by the Minister by Notification published in the Gazette;
(ii) employs not less that ten individuals ; and
(iii) is approved by the Minister in charge of the implementation of the Janasaviya programme of the Government of Sri Lanka;'.

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